摘要 本研究為瞭解國內中小企業以育成中心進行新產品開發的現況，採用個案分析 法，針對工研院、中科院、中原大學與明水等四家育成中心及其進駐廠商為研究對象， 除了研究中小企業進駐育成中心之新產品開發行為外，也探討了影響該行為的相關因 素。 本研究發現中小企業利用育成中心進行新產品開發的行為，即是取得育成中心所 屬單位資源的行為，新產品開發為此一資源取得行為的表徵，而育成中心則是扮演促 成資源取得的媒介。本研究以育成中心所能提供進駐廠商之策略性資源為基礎，對育 成中心進行分類，同時將廠商之進駐行為分為：技術強化、技術發展與資源彌補等三 類型，其中，技術強化與技術發展型主要以合作研發的方式取得技術資源，而資源彌 補型主要透過市場機制取得非技術資源。歸納研究發現，本研究發展出三個研究命題：1.育成中心類型會影響進駐廠商所取得資源之類型；命題2.育成中心可提供資源 特性會影響進駐廠商資源取得的方式命題；3.環境因素會影響進駐廠商的類型。 對企業而言，本研究認為育成中心是組織有效取得外部資源的方法之一，然而， 育成中心擁有的資源類型與特性各有不同，企業必須仔細對資源進行評估，確認該項 資源是否為公司需要，以避免徒勞無功；對育成中心而言，「定位」與「介面功能」 均是其能否妥善發揮功能之重要因素，而較高的組織層級與高階主管支持，則有利於 內部資源整合與提供。

Abstract This study mainly understands the situation of how the SMEs developing new product with incubator in case study method. Four incubators and their tenants in Taiwan are chosen for the purpose of conducting case studies. These four incubators are sponsored by ITRI, CSIST, Chung Yuan Christian University and Ming Suei Incubator. Beside the behavior research of how SMEs entry the incubators, the related factors which effect the behavior are included. In the study, we find: the behavior of SMEs' developing new product via incubators, is the behavior of acquiring resources from incubators; new product developing is the represent of the resource-acquire behavior, and the incubators is the interface to promote the behavior. Based on the strategic resources the incubators can offer, we classify the incubators into three types, over-all, ability and asset supports; the tenants are classify into three types, technology-reinforce, technology-developing and resources-add. Amount these relationships, tenants of technology-reinforce and technology developing acquire the technological resources via co-development, and tenants of resources-add acquire the non-technological resources via merchandise. In this study, we propose three propositions: (1). Which type the incubators are would affect the resource-acquire type of the tenants. (2). The characters of the resources the incubator offered would affect the way in which the tenants acquire the sources. (3). The environment factors would affect the types of the tenants. SMEs could acquire resources more efficiently through incubator, however, there are different resources with different characters. SMEs need evaluate these resources carefully to reduce mortality. On the other hand, “organizational position” and “interface function are both critical factors in incubator management. Higher hierarchical support could redound to integrate organizational resources inside.