近年來由於面臨全球化以及產業快速變遷，企業必須透過創新增加競爭優勢，因此越來越多學者致力於創新創業這方面的研究，而企業又必須透過轉移舊經驗、獲取新知識等方式來增加企業創新的能力並提高企業績效，在不穩定的環境中，外部的環境關係也會影響企業在創新上面的表現及影響，故本研究的目的即是想探討創業導向(entrepreneurial orientation, EO)與企業家精神(corporate entrepreneurship, CE）之間的影響機制，並依變項之特性進行多元層次觀點進行探討，其中，本研究以人力資本（human capital, HC）當作中介機制，再以外部關係(bridging ties, BT)當作調節變項，檢視外部關係是否會調節人力資本與企業家精神之間的關係。
本研究問卷蒐集分為管理職與非管理職兩種來源，管理職樣本數為185，非管理職樣本數為596，分別隸屬於28間公司與56個部門。本研究採用階層線性模型 (Hierarchical Linear Models, HLM) 進行統計分析，而研究結果發現單位層級創業導向與單位層級企業家精神有正向關係，且單位層及創業導向會透過中介變項單位層級人力資本影響單位層級企業家精神，並且組織層級外部關係在單位層級人力資本與單位層級企業家精神具有正向調節效果。

The purpose of this study aims to explore the impact mechanism between Entrepreneurial Orientation (EO) and Corporate Entrepreneurship (CE) through cross-level analyses. we choose Human Capital (HC) chosen as the mediators. (HC) as mediator between EO and CE and use bridging ties (EC) to play as a moderator between HC and CE. In this study, two versions of questionnaires were used: manager version and non-manager version. Data collected from multiple resources involving 185 managers and 596 non-managers belonging to 28 companies and 56units. With the use of hierarchical linear models (HLM), the result indicated that: the unit-level entrepreneurial orientation (EO) is positive to the unit-level corporate entrepreneurship (CE), and unit-level human capital (HC) had mediating effects on the relationship between unit-level EO and unit-level CE, and firm-level bridging ties had moderating effects on the relationship between unit-level HC and unit-level CE.

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