育成中心最早源於50年代的美國，而臺灣育成中心的發展則是最近三年的事。政府為協助新創事業的育成，乃擷取歐美所累積的知識與經驗，積極獎勵與推動育成中心的設立。工研院是國內最早成立育成中心的單位，而後在經濟部的獎勵下，各學校的育成中心有如雨後春筍般爭相成立。進駐廠商藉由育成中心的孵育，一來可使其構想具體化，以促成技術的發展及雛型（prototype）的開發；二來可利用育成中心自身或外來所安排的專家諮詢網路（Networking），取得各階段所需的資訊與資源；三來透過育成中心專案經理或中心安排產品發表會，吸引創投公司投資，取得事業發展過程中所需的資金。創新育成中心在臺灣屬於新興的機制，故本研究首先探討國內各家育成中心的母體類型、組織架構、審核程序、相關支援服務及運作方式並進一步歸納出其經營模式，最後再檢驗此模式在臺灣環境及產業生態的適切性。本研究是以問卷調查為主，電話訪談方式為輔，針對29家育成中心發放問卷。訪談的對象分為育成中心的管理者、計畫主持人及育成中心內的創業家。問卷的回收情形，在主持人方面共回收了11份問卷；在育成中心管理者部份回收了19份問卷；在創業家部份則回收了16份問卷。而其餘未回收的問卷則以電話訪談的方式來取得資料。

　　　　　The pioneer of using incubator to nurture new venture was from the U.S. in the early 50's However, it is only a very recent phenomenon in Taiwan. With the accumulated knowledge and experiences from overseas incubators, the Ministry of Economic Affair has been aggressively promoting the establishment of incubator under many attractive incentive schemes to encourage the establishment of incubation center. The advantages for start-ups to reside in the incubator are three fold. First, entrepreneurs can materialize their ideas and concepts as well as speed up the development of the prototype. Second, the start-ups can leverage incubator's networking to gain needed resources and information. Third, the start-ups can raise their funds from venture capital through incubator's arrangement on product announcement symposium. The study is mainly based on questionnaire survey and supplemented by telephone interview for 29 incubators. This research first investigates types, structures, and operation mechanism of Taiwan's incubators. Then, by using the result of the investigation to generate the operational model. Finally, this research will examine the appropriateness of the model in regards to Taiwan's environment and industry ecology. The study aims to provide some valuable information for newly established incubators、future researcher and government policy maker.