中小企業處於2003年對其補助的育成中心之年度績效訪視制度有重大改變，專家質性評估法外另加入量化績效評估。惟制度初創，量化績效模式之有效性為何缺乏實證支持，而影響績效的重要因素--設立年限並未納入模式中，如何調整亦須情境模擬。經以2003年53所受補助育成中心之實際訪視數據為資料來源，驗證量化績效模式有效性並提出實務修正之建議。研究發現如下： 1.扣除沒有顯著相關性之計畫管考構面，現行育成中心績效模式尚具備基本的效度，特別是產出面的績效指標。 2.設立年限的確對育成中心之績效有顯著影響，且設立一年為適當之切割點。 3.本研究提出依設立年限調整績效構面權重與質性／量化績效權重之模擬設計，經實證是一可行之建議方案。 4.本研究運用多元迴歸分析將現行25項指標精簡為8項指標，此精簡型量化績效模式經實證是一可行之建構方案。

Taiwan's Small and Medium Enterprise Administration (SMEA) added quantitative evaluation in existing qualitative evaluation for SMEA sponsoring incubators in 2003. But this new-born system was lack of verifications about the effectiveness of indicators, the weight ratio of dimensions performance and qualitative/quantitative performance. Using the real performance data of 53 incubators in 2003 performance evaluation operation, this research provided the empirical support of validity of qualitative indicators and proved the impact of history of incubator on performance. This research also simulated the situation of different weight ratio of performance for incubators with different age. Those research findings have practical value for SMEA to modify the performance evaluation system.