本研究從育成中心的發展歷史出發，探討育成中心的現況，針對新事業經營關鍵因素、學術型創新育成中心資源、進行文獻整理與分析；本研究以策略管理資源基礎之觀點，探討學術型創新育成中心之資源對新事業競爭優勢建立之關連性進行探討。研究結果認為：1、學術型創新育成中心特有資源為有形資源（實體空間、設備、財務）、無形資源（學校校譽、行政及管理業務支援、技術、法務支援、資訊及關係網路支援）、人力資源（人才提供、創業所需的教育訓練）；2、新事業經營關鍵因素為資源（人力、社會、財務、資訊及科技技術資源）、領導者（時機、管理能力）、事業網路；3、新事業迫切需求人力資源與創業所需之教育訓練，而學術型創新育成中心則具備豐沛之人力資源與教育訓練之功能。學術型創新育成中心所提供之資源，必須符合新事業經營之需求，才能協助新事業建立競爭優勢。上述結果，可提供未來育成事業發展之參考。

This Study analyzed literature review about the development of incubators in Taiwan, the resources in academic incubator core, and new venture's key success factors. We probe into the relationship between the resources in academic incubator core and the competitive advantages in new ventures. Results of these studies are summarized as the following: 1. the particular resources in Academic incubators are physical resources (space, equipment and financial affairs), intangible resources (fame, administration affair, technology, and supports for law consultant and related network), and human resources (manpower, job training). 2. New venture's key success factors are the resources (manpower, society relation, financial resource, ability of information technology), the leader (opportunity, ability of management), and career network. 3. New venture desperately need the human resource and job training, which are the academic incubator's main capability. To increase the competitive advantage, academic incubator's resources must be conformed to new ventures. Results of these studies should provide valuable information for the development of incubators.