新事業由於可創造許多新的工作機會，故對於一國的經濟發展扮演非常重要的角色。但許多資料中顯示，新事業由於缺乏足夠的資源，導致其失敗率相當高，為了解決此一問題，新事業進駐擁有許多資源的育成中心以接受其協助，成為一個眾所皆知的現象。然而，雖然育成中心擁有許多資源，甚至有些育成中心在政府擬訂的績效評估機制中獲得亮眼的成績，但這並不表示這些擁有好成績的育成中心即擁有懂得提供正確的資源以協助進駐廠商的服務能量。回顧育成中心相關文獻，多是討論育成中心的發展、構成、提供的服務項目及進駐廠商的發展等議題，至於討論育成中心服務能量的相關研究則有限，但育成中心服務能量與進駐廠商是否可獲永續經營的成功率有高度的相關性，因此本研究採用探索性分析從文獻資料中先建置初版的育成中心服務能量指標，接著採用半結構式訪談法，綜合供(育成中心)需(進駐廠商)意見，確認初版育成中心的服務能量指標的研究適切性，依據上述專家建議，本研究修改初版育成中心服務能量指標內容，以獲得最終版的育成中心服務能量指標內容。同時為了解決育成中心營運經費有限的問題，本研究在育成中心服務能量指標建構完成後，採用層級分析法以提出這些育成中心服務能量指標重要度的排序，接著採用模糊層級分析法以提出指標間的相關性，資料經過模糊層級分析法分析後，本研究提出19項重要的結論，為了確認這19項結論與育成中心實際運作狀況是否吻合，本研究利用李克特五點量表研究法，確認利用問卷收集而來資料的信效度。育成中心高階主管在經費有限的狀況之下，可依據本研究建構之服務能量指標的重要度排序及指標間的關係，逐項補足其育成中心不足之處。依據本研究結果，育成中心應多投注心力於進階服務項目以符合協助進駐廠商永續經營所需，在進階服務項目中，其重要度排序為經營規劃、執行策略及制度化服務，其中經營規劃服務須先建置完成，執行策略及制度化服務才能隨之建置完整。而在經運規劃服務項目中，以市場競爭評估服務最為重要，育成中心會因增加對此服務的投入，而增加對市場需求驗證及經營管理設計服務的需求。而在方案執行服務項目中，須先建置獲利計劃服務，市場計畫及行銷加值服務才能隨之建置完備。至於體制化建置服務項目，同樣須先建置品牌建置計劃服務，人員團隊(招募/培育)及文件系統化服務的建置才能隨之建置完善；然而值得被注意的是文件系統化服務的重要性，因為其重要性較原本認知的狀況高出許多。至於基礎服務項目的重要度排序則為人力資源、資金、網絡、智慧財產及空間和設備等服務。最後，本研究產出許多管理上的意涵供育成中心高階主管、育成中心相關政策制定者及未來將進駐育成中心的廠商參考。
關鍵字：新事業、育成中心、服務能量、創業

Startups are crucial for economic development because they create new jobs in many countries worldwide. However, startups have a high failure rate because they often lack enough resources. To solve this problem startups receive assistance from business incubators (BIs) is a well-known phenomenon. Although BIs have numerous resources and some BIs even receive high scores in performance evaluations mechanism made by policy makers, these BIs do not exactly present the service capabilities to assign the right resources to the right places to assist tenants’ long-term business development. In a review of the literature on BIs, most of the literatures disussed BI development, BI configuration, the services that BI provided to tenants, tenants’ development, few of them discussed BI service capability for providing tenants with the correct assistance to overcome difficulties. BI service capability and the success rate of tenants’ long-term business development have high degree of correlation. Therefore, this study adopted the exploratory research method to construct preliminary BI service capability indicators. After that, this study adopted the semi-structured interview research method and combined opinions from service suppliers (BIs) and service demanders (tenants) to confirm the vailidity of these service capability indicators. The preliminary BI service capability indicator contents were revised based on the interviewees’ suggestions, obtaining suggested service capability indicators for BIs. In order to settle the problem of BI capital limitation, this study adopted the Analytic Hierarchy Process (AHP) research method to prioritize the importance of these service capability indicators. Then after adopting the Fuzzy Analytical Hierarchy Process (FAHP) to understand the relationships among these service capability indicators, 19 important conclusions are proposed. This study applied the Likert scale to confirm the 19 conclusions’ reliability in fitting the BI industry reality or not. BIs could progressively supplement their service shortcomings based on the research results. According to the research resultsBIs should put more effort into advanced services over basic services to fit the requirement for assisting tenant’s long-term business development. The importance priority of advanced services is business planning, executive strategy and institutionalization service. Business planning is the most important service dimension and should be constructed first. Executive strategy and institutionalization services will be constructed completely after business planning service is constructed. In the business planning service dimension, market demand verification is the most important indicator for tenants. BIs will increase the requirement for market demand verification and Business management design services when the market demand verification service requirement has increased. In the executive strategy service dimension, market entering plan (exposure/participation) and marketing value-added plan services will be constructed after breakeven and profit plan services are constructed. In the institutionalization service dimension, staff team composed (recruit/ training) and document management system composed services will be constructed completely after brand construction plan service is constructed. It is worth noting that the importance of document management system service is higher than perceived before. BIs should pay more attention to this. As for basic services, the importance priority is human resources, capital, networking, intellectual property and Space & equipment service. This study is concluded with management implications for BI directors and managers, BI policy makers and potential BI tenants.
Keywords: Startups; Business Incubator (BI); Service Capability; Entrepreneurship