中文摘要：

节约成本是创造财富的根本原因，斯密的分工创造财富的原理仅是节约成本的方式。通过对发现成本、内化成本及创业之间的关系进行分析．提出：创业是发现成本、节约成本最重要的形式；创业企业有不断发现成本、节约成本的机会：在发现成本、节约成本的过程中能挖掘更多的创业机会。

英文摘要：

It is saving cost that creates the wealth ultimately. Smith＇s principle that division of labor creates wealth is only one way to save cost. Through analyzing the relationships among the discovery cost, the internalized cost and entrepreneurship,this paper proposes that entrepreneurship is the most important form to discover cost and save cost,the new business venture has opportunity to discover cost and save cost continuously,and the more opportunities of entrepreneurship will be found in the course of discovering cost and saving cost.