本文援引法國哲學家傅柯（Michael Foucault）關於自我實踐與倫理主體的觀點，以及一門創業實作課程的真實經驗與反思，說明創業實踐教育的意義，在於引導學生對於自我的覺察，以及體察倫理主體的建構歷程。本文指出，創業的主要目的，在於創業者能在社會中實踐自我的主體思考與價值，而創業教育的目標，也在於協助學生體認此創業起點：創業教育的實作課程，恰能透過參與社會的過程，令實作的學生反思、覺察、建構自我的倫理主體，體現自我的價值與意欲。

The significance of entrepreneurial practice education is to guide students to self-awareness and to understand the process of constructing ethical subjects. I will explain it through the view of self-practice and ethical subject of Michael Foucault and an entrepreneurial practice course. The main purpose of entrepreneurship is that entrepreneurs can practice their thinking and subject value of self, and the goal of entrepreneurship education is to help students recognize that the starting point for entrepreneurship: through the process of participating in society, students can reflect, perceive and construct ethical subjects and embody their values and intentions.

創業教育是台灣當前高等教育的重點項目之一，在台灣也已經發展了將近20年，然而，根據《遠見雜誌》2016年的《全球創業報告》的調查，台灣是全球人口中最想創業、卻也最不敢創業的國家。本研究反思此一現象，發現讓學生尋得創業的價值與創業者自我的主體思考，許是推動人們往「敢」創業的方向前進的重要因素之一。 本文援引傅柯倫理主體的建構論述，藉由對於一門創業實作課程的操作與反思，一方面說明當前的創業教育確實可由社會參與的實作著手，令學生真實與社會環境產生思想、知識與技術上的鍊結，另一方面也指出，透過社會參與的實作教學，學生確實能掌握創業的關鍵要素：藉由社會參與的過程找到問題與價值，並在其中反思屬己的自我覺察，藉由思考解決或回應問題的可行方案，進一步建構具團隊性與社會性的倫理主體意識，並由中思索、肯認自己的主體價值，創業者的主體意欲，是協助創業者「實踐自我價值、體現個人理想」的重要關鍵。 爰此，創業實作教育正是營造了一個可具體實踐卻又充滿不確定性的學習場域，提供學生真實地實作學習，織組自己的行動知識，更在創業所需的基本知識、技能之外，體認創業最需要的主體態度與價值。創業教育的價值核心，正在於創業者倫理主體的實踐歷程。創業教育應該也要令學生體悟此點：創業是創業者在社會中自我主張價值的歷程，此間，有創業者自我理想的追尋與體認，有創業者對於社會框架的體察與突破，更有創業者既鑲嵌亦逸脫於社會的倫理主體性。 因此，本文的政策與管理意涵在於，透過擬援引法國哲學家傅柯關於自我實踐與倫理主體的哲學觀點，說明創業的主要目的，在於創業者如何能在社會中實踐自我的主體思考與價值，而創業教育的目標，也應在於協助學生體認此起點。此外，本文也將藉由一門實作課程的真實經驗與反思診斷，具體說明此創業實作教育觀點的價值核心：對學生而言，創業教育的實作課程，恰能透過參與社會環境的律動，令實作的學生反思自我的主體價值與意欲。

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