Numerous papers relating ¡§the motives of entrepreneurs¡¨ have been published, yet literally few discussed ¡§why do others don¡¦t¡¨. Based on the phenomenon, this study aims at discussing whether significant cognitive differences about entrepreneurial activities exist between entrepreneurs and others and to find key factors causing these behaviors in order to test the hypotheses derived from the concept that ¡§everyone could be an entrepreneur¡¨. This research applies the theory of planned behavior (TPB) as the foundation and categorizes study objects into two groups by ¡§entrepreneurial activities¡¨ ¡V ¡§entrepreneurs¡¨, and ¡§non-entrepreneurs¡¨. Results of the thesis are: I. The two groups possess no significant difference in the ¡§attitude¡¨ category of TPB: The ¡§attitude¡¨ part aims at measuring the importance of certain entrepreneurial motives cognized by people involved, such as: realizing dreams, feeding back to the society, increasing wealth and so on. The results indicate that both ¡§entrepreneurs¡¨ and ¡§non-entrepreneurs¡¨ address significant importance on the category, i.e. this might not be a key distinguishing factor of entrepreneurial activities. II. The two groups possess significant differences in the ¡§subjective norms¡¨: The ¡§subjective norms¡¨ part aims at measuring how one¡¦s decisions are influenced by others, such as whether parents¡¦, spouse¡¦s and others¡¦ support matter when one considering starting a business. The results indicate that ¡§entrepreneurs¡¨ paid significantly less importance on the category than ¡§non-entrepreneurs¡¨, which indicating that this might be a critical factor affecting entrepreneurial activities¡¦ appearance. III. The two groups possess significant differences in the ¡§perception behavior control¡¨: The ¡§perception behavior control¡¨ part aims at measuring one¡¦s concept of the importance of resources when considering starting a business, such as practicability, possession of capital and information, etc. The results indicate that ¡§entrepreneurs¡¨ paid significantly more attention on the category than ¡§non-entrepreneurs¡¨, thus this might also be a critical factor affecting entrepreneurial activities¡¦ appearance. In addition, this study categorizes the ¡§non-entrepreneurs¡¨ into four categories by their willingness of starting a business, they are: ¡§never thought of / not-willing¡¨, ¡§thought of / not-willing¡¨, ¡§might-be / willing¡¨ and ¡§desperately want to / willing¡¨ in order to examine the differences between ¡§non-entrepreneurs¡¨ who possess different levels of willingness and the ¡§entrepreneurs¡¨. It is expected that this thesis could be served as an important source of information for domestic entrepreneur-related groups and to address the problems, for the sake of boosting the entrepreneurship of citizens and the economy as a whole.