近年在科技發展與全球化趨勢下，企業為了在競爭激烈的產業環境中創造更好的績效表現，本質上應具備創業導向。另外，家族企業的經營型態在台灣為普遍的存在，且家族企業所有的特性提升其具有較佳的創業導向以及績效表現的可能性。因此，本研究針對家族企業（家族控制程度）、創業導向以及企業績效彼此之間的關係進行探討，並以創業導向為中介變項，更進一步探討家族企業（家族控制程度）對績效表現是否具有中介效果。本研究以2009至2018年台灣上市櫃企業為研究對象，共計13289個觀察值，1523家企業。實證結果顯示，家族控制程度之家族控制股權與董事會家族化對創業導向有顯著正向影響；創業導向對企業績效有顯著正向影響；家族企業與家族控制股權對績效有顯著正向影響；家族控制股權會透過創業導向的中介作用，對績效產生正向影響。因此，企業試圖在快速變動的產業環境中創造更好的績效表現，除了受到企業經營形態及特性的影響，亦與是否採取創業導向的策略有關。 關鍵字：家族企業、家族控制程度、創業導向、企業績效;Under the trend of technology development and globalization, in order to create better performance in a competitive industrial environment, firms should essentially have entrepreneurial orientation. In addition, the family firm is a ubiquitous form in Taiwan. The characteristics of family firm enhance the possibility of having the higher level of entrepreneurial orientation and firm performance. Therefore, the study explores the relations between family firm (family control), entrepreneurial orientation and firm performance. Also uses the entrepreneurial orientation as a mediator, further explores the mediation effect of family firm (family control) on performance. Collecting data from listed companies in Taiwan from 2009 to 2018, including 13289 observations and 1523 firms. The empirical results indicate that controlling interest and board constitution of family control have significant positive effect on entrepreneurial orientation, entrepreneurial orientation has significant positive effect on firm performance, family firm and family control have significant positive effect on firm performance and entrepreneurial orientation have a mediating effect on the relationship between family control and firm performance. As a result, except for the influence of company forms and characteristics, firms need to adopt entrepreneurial-oriented strategies if they would like to create better performance in a turbulent industrial environment. Keywords: Family Firm, Family Control, Entrepreneurial Orientation, Firm Performance
