哲學與創業到底有何關係？在本文中，我們援引了德勒茲的哲學觀：哲學作為概念創造，作為思考的起點來重新思考創業學習的意涵。過去的創業學習大多由創業概念的建立入手，企圖能引發後續的創業實踐，但本研究在學習者的開創學習歷程中發現，真正的創業學習必須從經濟面向的創業管理概念轉向生命面向的開創學習概念。我們更從當代的創業學習研究中發現：創業即是學習的歷程，而學習亦是創業性歷程。在學習者的經驗敘說中，我們也發現概念創造與創造真實之間學習所扮演的中介角色—通過開創學習的歷程，從事件的實作中造成的經驗差異如何促成概念的流變，進而得以創造出差異的真實。

What is the relationship between philosophy and entrepreneurship? In this article, we adopt Deleuze's philosophical view: philosophy as a conceptual creation, as a starting point to rethink the meaning of entrepreneurship learning. The past studies based entrepreneurial learning on entrepreneurial concepts in an attempt to foster corresponding entrepreneurial practices. However, this study finds in the process of learners’ entrepreneuring learning, alternative entrepreneurial learning shall be shifted from economic-oriented entrepreneurial management concept to life-oriented entrepreneuring learning concept. We also discover that entrepreneurship is the learning process and learning is also an entrepreneurial process from the contemporary entrepreneurial learning studies. Furthermore, we also uncover from the learners’ narratives, the process of entrepreneuring learning as the intermediary role between concept creation and reality creation---the differentiation of experience from the practice of events leading to the conceptual change create a reality difference.

1. 正視概念創造在創業教育的創造真實歷程中具有的必要性與引領性 長期以來，創業教育課堂強調創業計畫書的重要性，似乎預設創業計畫書的規劃過程，能協助創業學習者進行創業行動。因而所謂的創業模擬競賽，大多著眼創業計畫書的可行性與創新性，卻未提供學習者實際如何通過行動直面真實的限制與難處，從而在真實的辯證中來回精煉並修正調整創業概念與創業規劃的機會與訓練。 藉著哲學的概念創造與創造真實的雙重性進路，將幫助學習者思考開創的差異。倘若學習者需要創造真實，必須藉著大量的概念創造，而這個概念創造並非是透過書本的套裝知識或是他人經驗，而是透過實作（doing）/實作（practice）歷程，持續創造許多事件的引動，讓學習者於學習閱讀事件的經驗，從閱讀自己的開創經驗而有所謂創造真實。 2. 親歷真實作為創業學習者必要任務 過去創業學習強調創業工具知識的學習，預設學習者可藉由工具進行市場分析與規劃，同時也預設工具性知識使用的通用性，而剝除其中的使用脈絡與具體情境性。 因此，在實務與政策的現場，創業學習重要的不僅是學習工具性知識，而是要鼓勵創業學習現場的教學者或執行者，給予學習者更多解決真實問題的情境與刺激，以實際投身情境的方式，提供學習者工具性知識使用的具體情境，於情境中培養從概念創造到創造真實的開創歷程，從創造真實的實踐中發展出新的真實差異，以實踐解決真實社會問題為出發的學習導向，讓學習者從實作的過程掌握工具性知識具體的使用的脈絡情境，甚而發展出屬於創業者自我的可行動知識，才能面對具挑戰的未來。 3. 開創學習做為新的創業教育思維進路 開創學習觀點認為學習創業的工具知識只是其次，教學者要培養學習者必學看見創業潛在真實中，已經浮現且存在的隱勢（virtuality）。由於每位個體皆是獨一無二的，所察覺到的隱勢/虛擬性也是殊異的，因此要讓他們不斷看到隱勢，並試著體現它，這或許才是創業行動所強調的跳躍性創新的動力來源，而不是僅停留在模仿他人行為的階段。

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