摘要：The Brazilian Support Service to Micro and Small Businesses (Serviço Brasileiro de Apoio às Micro e Pequenas Empresas - Sebrae) has been the main agency in Brazil to spread what we call “entrepreneurship”. Especially in the country and its capitals, one of the agency actions has been to establish alliances with city halls to sell projects to shape entrepreneur individuals. Among the projects there’s one called “Jovens Empreendedores Primeiros Passos” (First Steps for Young Entrepreneurs) which consists in an “entrepreneurship” course for children and youngsters from public and private schools. This work aims to analyze the discursive content of the teacher manual, made by this agency and designed for teachers of the first year of elementary schools. During the analysis, it has been considered by the concept of an Italian thinker, Antonio Gramsci, that Sebrae is the hegemonic private apparatus and we seek to comprehend the manual through the same ideology as the author. Our analysis has identified aspects which highlight narrative resources which aim to praise and naturalize the act of opening an enterprise. Among other things these resources seek to link the business world, which is alien for them, besides omitting important factors for the physical reality comprehension. Lastly, it has been determined that this course stimulates the valuation of the exchange-value, not considering the labour value and reproductive the alienation phenomenon.
