对于企业家个体而言，企业家精神的优化配置是财富的源泉。而对于一个国家经济发展而言，制度对企业家精神在生产性与非生产性活动之间分配的引导是至关重要的。文章通过数据模型论证了报酬结构、税收与企业家精神配置等各变量间的关系假设，而且还发现在近10多年间，非生产性活动变化活跃度是生产性活动变化活跃度的4倍多。这一系列研究结论的警示性在于，中国目前的制度环境已经导致企业家精神在非生产性活动的过度配置。

To the individual entrepreneur, the optimal allocation of entrepreneurship is the source of wealth. For the development of economy of a country, the role of institutions in determining whether entrepreneurs will channel their efforts toward productive activities or toward unproductive activities is crucial. Based on empirical study, this paper founded that the construction of reward and taxation could alter the allocation. And the unproductive entrepreneurship is 4 times to productive entrepreneurship. The warning of this paper is that institution in China has cause over allocation of entrepreneurship into unproductive activities.