本研究以DEA(Data Envelopment Analysis )方法為分析工具，探討將營運效率績效加入育成中心績效模式之可行性，並以2003、2004年持續受中小企業處補助的50所育成中心為研究對象，經以魏氏無母數統計法證明「整體而言，2003-2004年度各育成中心營運效率績效名次無顯著改變」，以支持提出之DEA模式具備內部有效性；另證明「整體而言，育成中心營運效率績效名次與現行使用之質／量並行模式之績效名次無顯著改變」，以支持提出之DEA模式具備外部有效性。本研究另證明「育成中心營運效率績效與設立年資無顯著相關性」，顯示加入效率績效稀釋量化績效之權重後，可以減少設立年資對年度總績效的不利影響。實證支持「營運效率績效」加入現行「質性＋量化」績效模式之可行性，研究發現堪為中小企業處年度績效訪視之參考。

　　In this study, using DEA (Data Envelopment Analysis) and Wilcoxon nonparametric test, we explore the feasibility of inclusion of operation efficiency performance in the performance model for Taiwan incubation centers, with a sample of 50 units of Taiwan incubation centers sponsored by Small and Medium Enterprise Administration (SMEA ) under the MOEA. Based on the statistical evidence, it appears that the overall ranks in operation efficiency performance of 2003-2004 have no significant change. It means the DEA model has internal validity of stability. It also appears that overall ranks of operation efficiency performance compared with official evaluation performance have no significant change. It means that operation efficiency performance model has external validity of practical application. The study also finds that there is no significant correlation between operation efficiency performance in Taiwan incubation centers and the length of service. It means that the inclusion of operation efficiency performance can reduce the negative impact of length of service. All the research findings support the feasibility of inclusion of operation efficiency performance in the performance model for Taiwan incubation centers. The study has practical value for annual performance evaluation run by SMEA under the MOEA.