市場導向是企業永續競爭優勢的一種來源。許多研究支持市場導向和經營績效有正向的關係，然而這些研究大多是關於大型企業樣本，對中小企業的研究則相當有限。本研究的目的在控制企業規模及產業類別後，檢視中小企業的市場導向和經營績效（市場佔有率和銷售成長）之間的關係。從桃園縣抽樣所得80家中小企業的樣本，經階層迴歸分析後顯示，市場導向對經營績效有強烈顯著的正向效果，而此效果不受企業規模及產業類別的影響。
Most of studies concerning the relationship between market orientation and performance are focused on large firms, and on SMEs limited. The purpose of this study is to examine the relationship between market orientatio n and business performance (market share and sales growth) in the context of SMEs. Hierarchical regression analysis of survey data collected from 80 SMEs at Taoyuan county reveals that market orientation is strongly positively related to business performance across firm size and industries.
