創新已成為中小企業升級轉型、建立更高層次競爭優勢和實施藍海戰略必需的生存之道。進入創新導向階段，政府要做的不僅僅是出臺各種鼓勵政策，而是首先要實現政府角色的重大轉換。本文擬從知識經濟和全球競爭的視野解讀創新的本質，及其對中小企業升級轉型的核心意義，並結合台灣創新育成中心的成功經驗，對中小企業創新與政府角色轉換這一嶄新課題進行探討。

Innovation is a key to small and medium-sized enterprises for upgrading and transformation, creating higher competitive advantage, and carrying out Blue Ocean strategy. During the innovation orientation phrase, the government need not only offer encouragement polices, but also finish the transformation of government's role in the first place. This thesis explores this new topic, based on the analysis of the nature of innovations from the view points of the knowledge economy and global competition, and combining with the introduction of successful experience of Taiwan's Innovation Incubators.