為何企業在創立初期（1～2年）即往海外發展？是否意謂著這類型的企業（本研究稱之為「國際新創企業」）有其過人之處？亦即，異／優於本土企業、海外當地企業、或成立一段時間才國際化的企業。本研究從創業精神與能力建構的觀點探討國際新創企業，對於海外擴展機會是如何的洞察與確認，乃至於如何抓住機會、承擔風險，以實現機會的報酬，或將風險加以反轉成為契機。本研究採用個案方式，訪問兩家國際新創企業，以深入討論創業精神表現在國際化擴展上的內涵，並提供管理意涵與未來研究建議。

Why would firms challenge for international expansion activity from the inception? Whether implicate this type of firms (in our study, we defined them as International New Ventures, INVs) possess more superior capability? In other words, INVs are significantly different or more superior than the domestic firms, foreign localized firms or established firms for period of time. This research try to investigate INVs based on the views of entrepreneurship and capability building, examine how INVs identify and pursue opportunities well ahead of their rivals, and even how to exploit the entrepreneurial opportunities, undertake the risk, and successfully carried out these opportunities reward, or well perform the risk reversely that reflecting point. Further, the case study methodology was used to compile a qualitative database, by observing two INVs in Taiwan, we give an in-depth discussion of the entrepreneurship on the connotation for the INVs international expansion activity, and provide managerial implications and suggestions for further research in the IE area.