本文首先勾繪出小頭家的經驗世界，作後面討論的背景。其次，我們從臺灣的勞動 體制來看推動小頭家出來創業的力量。然而單看推的力量仍然不夠，必須分析是曾有創業的 機會存在。所以在第三節中，我們提出“事頭－頭相互滋生”的核心概念，氣後各節的討論， 都是環繞在這個核心概念上：事頭－頭家相互滋生的條件、過程、機制及後果。在結論中， 我們將以“事頭－頭家相互滋生”的核心概念與規範學派（the regulation school）進行初步的 對話。

　　　　　A description of the experiential world of the owners of the small manufacturing units in Taiwan is given to serve as background for our subsequent discussion. To grasp the structural signifacance of this world, we develop a grounded concept: "task-boss reinforcement." The remaining space is devoted to an analysis of the conditions, processes, mechanism and consequences of "task-boss reinforcement." We conclude with a brief dialogue with the regulation school: How can the concept of "task-boss reinforcement" help to decipher the development of the Taiwanese capitalism？