台灣的創新育成中心肇始於1996年，15年來有許多成果，也面臨到諸多內外在的困境與挑戰，而進入一關鍵的發展階段。創新育成概念的發源地－美國，自1960年至今，已有50年的經驗，其創新育成機制與組織的樣貌，也因50年內外在環境因素的影響，而有所轉型與演進。本研究經由文獻理論，建構一個三層次目標的檢視架構，分析台灣15年創新育成發展歷程與現況挑戰，並輔以美國5階段之演進經數及特色個案探討，藉由其創新育成演進軌跡方向、發展模式，作為台灣下階段成長展望的參考。本研究結果為對台灣下一階段育成組織重塑，提出三軸面、三核心的參考架構，包括重新形塑組織的定位、價值與功能，最後並提出對政府政策，未來可朝區別式、差異化獎補助模式調整的建議。

United State established the first incubation organization in 1960. The innovation incubation mechanism and the incubation organization patterns evolved during the 50-year development. In Taiwan, the innovation incubation centers start to be set around 1996. During the 15 years development, the scale of Taiwan incubation sector has significant growth. However, they face several challenges from internal and external environment. In this article, through reviewing experiences of American and Taiwan's innovation incubation development, we propose a 3-dimension framework and 3-core directions as reference for Taiwan incubation development in the next stage. We also offer some suggestions for government policy to help Taiwan innovation incubation centers to confront the next stage development challenges.