創業家精神已成為企業創新重要來源之一，過去研究針對創業者的個人特質、創業團隊的能力、創業家精神對產品與技術的影響等進行探討。本研究旨在探索創業家精神對價值創新之影響。本研究探討糕餅業者在創業過程中，所面臨的問題與困境，以及如何排除各項困難，突破創新以達創業成功之目標。藉由專家訪談法訪談創業者，以了解創業者獨特的資源整合、組織團隊等能力，並以不斷變革創新，並累積能量，利用開發市場的過程，產生無限可能性結果。本研究在理論架構建構於「創業家精神」、「創業團隊」、「微型創業」、「價值創新」等四大構面上，探索廠商如何把創業精神置於新創事業中，如何作產品創新並結合其本身優勢，以增進創新價值極大化。本研究透過文獻探討以了解創業過程中該掌握的各層面。故藉由問卷調查微型創業、創業團隊、創業精神等構面對價值創新之影響進行探討。本研究以SPSS統計分析軟體進行資料分析。並根據本研究目的所需，分別採用敘述性統計分析、因素及信度分析與迴歸分析等方法進行檢驗。實證結果顯示，創業家精神、微型創業及創業團隊上對於價值創新具有顯著正影響；創業者透過創業家所具備的創業想法及抗壓性的精神，在產品或流程上作突破與創新具有實質影響；在微型創業上，憑著熱情及先前評估可行性後，進而投入到創業行列上，對創業成功率有正向影響。本研究提供糕餅業對於商店經營模式、商品製造及生產流程創新等提供具體的參考意見。

Entrepreneurship has become an important source of enterprise innovation. During the past, the focus of research was mainly the individual quality, the ability of entrepreneurial team, and the impact on product and technology made by the entrepreneurship. The purpose of this study is to explore the impact on value innovation made by the entrepreneurship. Discussion concentrates primarily on the problems and predicaments of the bakery industry during the entrepreneurial process and how the bakery industry eliminates problems and difficulties and makes a breakthrough on innovation for achieving the goal of business success. Through expert interview with entrepreneur, the unique capability of entrepreneur on integrating resources and organizing team can be understood better. In addition, the unceasing transformation and innovation, cumulative advantages, and the way of using the process of development opportunities to produce results of unlimited possibilities are talked over as well. The theoretical through literature review framework of this study is constructed on the four aspects of "Entrepreneurship", "Entrepreneurial team", "Micro-entrepreneurship", and "Value Innovation". How the enterprise places entrepreneurship in the new business, develops product Innovation and combines with its advantages for maximizing the value of innovation are also explored herein in this study.According to the requirements of this study, the methods of descriptive statistics analysis, factor and reliability analyses, and regression analysis will be used for examination. The results of experiment show that entrepreneurial spirit, micro-entrepreneurship and entrepreneurial team have significant and positive impacts on value innovation. With the idea of creating business and the spirit of pressure resistance, entrepreneurs make substantial impacts on breakthrough and innovation of products or processes. As for the micro-entrepreneurship, the way of starting with enthusiasm and assessment of feasibility and then followed by investing in the start up business has a positive impact on the success rate of entrepreneurship. This study provides substantial references and suggestions for store business model, product manufacturing and innovative production process of the bakery industry.