精實創業浪潮在國外新創圈中雖已盛行一段時間，但反觀台灣，特別運用該方法論做為創業基礎的新創企業並不多見，又或者創業者只使用部分精實創業概念。因此，本研究以精實創業方法研究為主軸，透過文獻探討及訪談採用精實創業方法之新創企業及具有早期投資經驗之專家，嘗試探討該方法運用於創業流程中是否能夠提升創業執行力，亦或者該方法能夠取代或改善傳統創業流程，並且創投在進行投資評估時是否會受到創業方法論而影響投資決策。
研究結果發現，個案公司採用精實創業方法在創業的過程中確實能夠更貼近顧客的需求，並且有效收斂商業模式，因此在創業執行力上有凸顯該方法論之優勢，而個案公司會決定採用精實創業方法論也是因為累積了一些失敗的經驗。對創投業者來說投資為結果論，一切創業活動及創業投資活動仍偏重「人」的問題，創業成功與否與創業者的個人特質有極大的關聯，因此對「人」的檢視會優於一切投資評估項目，甚至影響最終投資決定。但由創投訪談結果得知，雖創業方法論不會直接影響其最終投資決策，但若能提高創業成功率，則確實會增加其投意願。

While the wave of The Lean Startup has been prevalent in foreign startup circles for some time, in Taiwan, there are not many startups that specifically use the methodology as a foundation for entrepreneurship, or that use only part of the lean startup concept. Therefore, this study is based on the study of The Lean Startup methodology. Through the literature reviews, and depth interviews with the Lean Startup entrepreneur and experts with early stage investment experience, this study attempts to investigate whether the methodology can be used in the entrepreneurial process to enhance entrepreneurial execution, or whether the methodology can replace or improve the traditional entrepreneurial process, and whether the entrepreneurial methodology can influence the investment decision in the investment evaluation of the venture capital.
It was found that the case firm's adoption of the Lean Startup Methodology was more responsive to the needs of customers in the process of starting a business and effectively converged the business model, thus highlighting the advantages of the methodology in terms of entrepreneurial execution, and the study case company decided to adopt the Lean Startup Methodology because of the accumulated experience of failure. For venture capitalists, investment as a consequence theory, all entrepreneurial activities and venture capital activities are still biased towards the "human being" issue. However, from the interviews, we know that while the entrepreneurial methodology does not directly affect their final investment decisions, it does increase their willingness to invest if it increases their entrepreneurial success rate.

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