摘要：The concept of entrepreneurship has become popular in different countries such as Vietnam and Poland. However, there are few comparative researches on entrepreneurial intention and migration attitudes among students in two countries. The purpose of this study is to show a comparative analysis of some issues related to entrepreneurial intention and migration attitudes such as willingness to take the risks, knowledge about the market, competitors, financial resources, factors effecting on entrepreneurial intention, circumstance and the purpose of going abroad among students in Vietnam and Poland. The study employs quantitative analyses by utilizing some tools of descriptive statistics and Mann Whitney U-Test through SPSS 20.0 to show the differences of factors affecting on intention to start up a business and migration attitudes between Vietnamese and Polish students. The research results show that although the demographic layout of students in two countries was rather similar, there were some differences in 12 out of 17 factors influencing on entrepreneurial intention of Vietnamese and Polish students. In terms of migration attitudes, almost all Vietnamese and Polish students were interested in going abroad to find a job and only minor proportion of them planned to run a business abroad.
