從鉅觀層次來探討創業行為是目前創業研究較少著墨的議題，但在經驗實務上來 看，卻很難否認社會層次的文化與制度脈絡對創業活動的影響。有鑑於臺灣女性創業 日益增加，本研究奠基於制度理論觀點，試圖從社會層次分析臺灣女性創業制度的建 構，探討女性創業與制度的關聯，同時也藉由臺灣2010 年及2011 年所進行之全球創 業調查（Global Entrepreneurship Monitor）資料庫，進一步描繪目前臺灣女性創業的 圖像。 本研究顯示臺灣社會在1990 年至2010 年的二十年間，性別平等制度與女性創業 制度的建構，成為女性創業的重要基礎設施，女性創業的規範性支持大幅提昇，大眾 認知到女性從事創業活動屬合宜的經濟行為，女性創業率已達3%，顯示創業已成為 女性職涯的選項之一。其次，臺灣女性創業活動的特徵方面，約有六成八的女性創業 屬於具機會導向型的創業，而女性創業者的野心多半著眼於平穩中求成長，故呈現出 極具性別特徵的創業圖像。第三，儘管女性創業制度的推動原因之一在於回應貧窮女 性化問題，臺灣女性創業家們卻呈現出異質性，本研究針對此提供相關實務上的建議。

Empirically, cultural and institutional contexts in macro level play the prominent roles in the entrepreneurial process. However the entrepreneurship researches usually focus on individual level instead. The study intends to explore the lesser investigated territory. Based on Neo-institutional perspective, the study discusses the emergence of women entrepreneurship aligned with the gender mainstreaming institutions in Taiwan. The study also draws the Taiwan women entrepreneurship picture in 21st century according to Global Entrepreneurship Monitor (GEM) database. This research results demonstrated the construction of gender mainstreaming and women entrepreneurship institutions since 1990s which have become the infrastructures for promoting women entrepreneurship. The normative support for women entrepreneurs in Taiwan is one of highest economy entity among GEM countries. The female entrepreneurs in total early-stage entrepreneurial activity are 3%. Apparently, create a new venture is one of the career choices for women, with the help of gender related institutions. Second, we found that 68％ of female entrepreneurs are opportunity-motivated and they aspire to steady new venture. Finally, the study identified the heterogeneous women entrepreneurs in Taiwan, which leads to further practical suggestions.