Abstract: Based on empirical learning and attribution theory, this paper constructs a theoretical model framework of regulated double mediation, studies the causal relationship mechanism between entrepreneurial resilience and re-creative willingness in failure situations, and focuses on the mediation mechanism between ambidextrous learning, and introduces counterfactual thinking as the boundary condition of the mechanism of entrepreneurial resilience to re-creative willingness. The empirical study shows that: (1) Entrepreneurial resilience has a positive effect on re-creativity; (2) Ambidextrous learning has a partial mediating effect between entrepreneurial resilience and re-creativity; (3) Self-directed counterfactual thinking regulates the direct effect of entrepreneurial resilience on exploratory learning and its indirect effect on re-creative wish through exploratory learning; (4) Other-oriented counterfactual thinking regulates the direct effect of entrepreneurial resilience on utilization learning and its indirect effect on re-creative wish through utilization learning. Therefore, entrepreneurs who fail to start a business, through reflection, deconstruction and attribution of the failure events, can carry out purposeful entrepreneurial learning, which can stimulate entrepreneurs' re-creative wish, thus providing theoretical basis and decision-making reference for self-improvement and social support for entrepreneurs who fail to make a comeback.

摘要： 基于经验学习与归因理论，构建有调节的双中介作用理论模型框架，研究失败情境下创业韧性与再创意愿的因果关系机制，重点探究双元学习在两者间的中介作用机理，同时引入反事实思维作为创业韧性对再创意愿作用机理的边界条件。实证研究发现：（1）创业韧性对再创意愿有积极促进作用；（2）双元学习在创业韧性与再创意愿之间有部分中介作用；（3）自我导向反事实思维调节创业韧性对探索式学习的直接作用以及其通过探索式学习对再创意愿的间接作用；（4）他人导向反事实思维调节创业韧性对利用式学习的直接作用以及其通过利用式学习对再创意愿的间接作用。因此，创业失败的创业者通过对失败事件的反思、解构与归因，进行有目的地进行创业学习，可以激发创业者的再创意愿，从而为创业失败者东山再起提供自我进取与社会支持的理论依据与决策借鉴。