本研究旨在探討利潤中心制度對員工創業家精神之影響，並驗證心理安全感之中介角色。本研究針對實施該制度之企業員工進行問卷調查，共回收247份有效樣本，以結構方程式模型與拔靴法進行假說檢定。研究結果證實了利潤中心制度的正向驅動力，賦予員工明確盈虧責任與決策權，能直接激發員工的主動性與風險承擔意願，與創業家精神具顯著的正向關係。此外，客觀透明的制度能形塑團隊心理安全感、降低對失敗的恐懼，進一步間接催化創業家精神，確立推動內部創新的雙軌機制。研究樣本中的行銷業務與生產製造等第一線員工，對於利潤中心制度的感知與創業家精神表現顯著高於行政後勤部門；具碩士（含）以上學歷者，在心理安全感與創業家精神上亦較為優異。本研究依據研究結果，提出管理意涵與未來研究之建議。;This study aims to explore the relationship between employee perception of the profit center system and their entrepreneurial spirit as well as the mediating role of psychological safety. Data are collected through online survey from employees working in enterprises implementing the profit center system. A total of 247 valid samples is obtained and analyzed. It is found that employee perception of the profit center system is positively related to their entrepreneurial spirit. In addition， psychological safety partially mediates the relationship between employee perception of the profit center system and their entrepreneurial spirit. Drawn on the findings， managerial implications and recommendations for future research are thus discussed.
