在資源配置觀下，創業被視為一種創業者探索並發現可能機會的過程。然而這樣的出發點未能妥善解釋在創業不同階段的轉換間「到底發生了什麼事」。本研究將創業視為一種發生於日常生活互動下的社會行動創造歷程。對於創業現象的理解，也開始轉變為一種在創業歷程中持續性的「社會真實」建構，而論述分析的任務就是去「探索論述與真實的關係」，透過論述分析理解創業現象中有關社會真實建構的途徑，用以呈現出創業者存在的形式與實踐。 本文主要為讀者介紹論述分析的重要概念及不同研究取徑，並引用嘉義地區創業者對交趾陶論述的個案為範例，展示論述資料分析的實例，可以發現經由創業者的論述而展開的開創行為，實則賦予產業另一種新的開展空間。

This research views entrepreneuring as a social activity which is regarded as the developing process happening in the everyday life and the actor constructs the social reality in this process. As we know, the focus of discursive analysis is to explore the relationship between discourses and reality; we can recognize how the reality is constructed in the entrepreneuring process through the practice of discursive analysis. There are brief introduction about the meaning and method of discursive analysis in the first part of this paper, and then we will take a research for example to demonstrate how the discursive analysis is practiced.