Amir Ghorbani - Department of Public Management,Payam Noor University, Khoy,Iran
Arezoo Ghorbani - Department of Business Management,Azarabadegan University, Urmia ,Iran

The present age is the age of competition over resources and capitals. Great industrial countries and even developing countries attempt to utilize resources and capitals through benefiting from educated and expert persons and develop their growth and development cycle and achieve innovation. Accessing to these innovations that leads to reviving economy of each country depends on entrepreneurship. In fact, entrepreneurship is a concept that has always accompanied human and plays key role for economic growth and development of countries, so that within competitive economy based on market, it has crucial importance; therefore, it guarantees survival for requirement to innovation and creation of new products and services. Thus, economic development in today s world is based on innovation, creation and applying knowledge and entrepreneurship. On the other hand, nowadays small and medium size enterprises play key role on economic and social growth and development process. These businesses due to having great share on national gross production, employment and reducing economic problems have crucial importance. Therefore, it is necessary for planners and policy makers to pay specific attention to this issue in order to take duly action for improving such institutes.

Corporate Entrepreneurship, Financial Performance, Enterprises