中小企業是台灣經濟產業結構之主體，約佔全部企業98%，自1996年起，在經濟部中小企業處大力推動輔導下，以創新育成中心為台灣中小企業提供孕育新產品、新專業、新技術、創業以及企業轉型升級的場所，發展創業或創新者良好的培育環境。鑑於國內育成中心日益蓬勃發展，卻少有文獻針對育成中心的顧客－中小企業進駐戶的需求作主動的研究，故本研究採文獻分析、深度訪談及問卷調查方式，針對全台曾進駐過育成中心的廠商進行需求及相關問題之隨機抽樣調查研究。調查發現台灣目前已成立近70家育成中心，輔導且進駐逾千家中小企業，這些中小企業獲知育成中心服務的管道，以學校老師職員及各育成中心的宣導為優先，對育成服務的需求以專業技術服務為主，包括：新產品研發與測試、專業人才技術服務、經營管理服務等；多數進駐廠商對育成中心活動的參與度尚稱熱衷，對育成中心的服務整體尚稱滿意。

The Small-Medium Enterprise (SME) plays an important role in the structure of Taiwan economy. Approximately 98% of all enterprises are SME. Since 1996, under the assistance and guidance of the SME Administration of the Ministry of Economic Affairs, Taiwan has established “Incubators” to promote new product lines, professionals, technologies and transitions and upgrades for SME, providing a superior cultivating environment for start-up businesses. However, even with the booming of incubators, there is rarely any documentation that focuses on the service demands of SME, the clients of incubators. In view of this, this study was conducted by ways of document analysis, in-depth interviews and surveys to study on the requirements and issues associated with SME tenancy in incubators. The findings were shown that there are almost 70 incubators in Taiwan and over 1,000 SME have tenanted in incubators. Most SME learned about the services of incubators through school teachers and promotional materials of each incubator. The main requirement of SME tenancy in incubators is professional techniques, including product development and the technique for operational management. Most of SME show enthusiasm to the activities arranged by incubators and is satisfied with the services of incubators.