中文摘要：

聚焦创业者从首次创业失败经验中的学习，基于以往文献提出创业新手、新创企业与行业特征对创业失败学习影响的理论假设，通过深度访谈法获取首次创业失败的情景材料，使用内容分析方法来验证理论假设。研究发现，首次创业失败学习内容包括自我学习、内部学习与外部学习3个方面；高科技创业者更倾向内部学习，非高科技创业者更倾向自我学习与外部学习；首次创业经营时间较短的创业者更倾向自我学习和内部学习；创业失败财务成本较高的创业者倾向自我学习，创业失败财务成本较低的创业者倾向内部学习与外部学习。

英文摘要：

The study focuses on the learning content from initial entrepreneurial failure （IEF）. The theoretical hypothesis about the affects of characteristics of novice entrepreneurs, new venture and sectors to the learning from IEF, are proposed based on the past literature, and examined using the interview materials from novice entrepreneurs by the content analysis method. Several notable findings are revealed. First, learning content of IEF can be classified into three dimensions, including self-learning, internal learning, and external learning. Second, high-tech entrepreneurs tend to make internal learning, while non high-tech entrepreneurs tend to make self-learning and external learning. Third, entrepreneurs who operate shorter tend to make self-learning and internal learning. Finally, entrepreneurs who afford more financial costs from IEF tend to make self-learning, while entrepre- neurs who afford less tend to make internal and external learning.