本研究旨在探討台灣創新育成中心推動企業化之關鍵因素。首先文獻探討育成中心企業化之困境與挑戰，從而建立育成中心企業化關鍵因素之評估準則。並透過模糊德菲層級分析法（FDAHP）之權重分數配比提出良好之關鍵因素，以提供本研究結果與建議提供育成中心未來企業化應用與參考。研究方法以文獻分析法、修正式德菲法及模糊德菲層級分析法作為主要研究方式。
本研究經過上述研究法得到以下結論，主要素之權重以「人員面向」（39.4%）、其次為「財務資源面向」（32.6%）最高；再來為「任務面向」（17.6%）而「管理面向」（10.2%）之權重最低。而整體權重之評估準則前五順位之評估準則為:「收入財源籌措之資源/管道」（16.4%）、「決策者對育成中心企業化之意願」(10.4%)、「政府補助減少」(9.8%)、「專業經營管理人才」(8.8%)、「育成中心人員素質及穩定性」(6.6%)。

The main purpose of this study is to explore and discuss the critical factors of enterprise in Taiwan innovation and incubation center. First of all, literature explores the difficulties and challenges of incubation center enterprise and thus, establish the enterprise key factor in the assessment criteria of the incubation center. Through the ratio according to fuzzy Delphi Analytic Hierarchy Process Theory (FDAHP), the key factors can be well proposed and provides the results and recommendations for the incubation center enterprise. The main research ways of this study are document analysis, Modified Delphi Method and fuzzy Delphi analytic hierarchy process.
In this study, after the method of the above studies, it can be concluded that
"relevant people-oriented" (39.4%) occupied the highest ratio among all the main factors, the second highest is "financial resources-oriented"(32.6%); followed by "task oriented" (17.6%) and "management-oriented" (10.2%) is the lowest.
The top five assessment criteria of the overall assessment criteria are: "the resources of the financing of the revenue sources of income / pipeline (16.4%), “ decision-makers on the incubation center enterprise will" (10.4%), "government subsidies to reduce (9.8%), "professional management personnel” (8.8%), and "the incubation center personnel quality and stability" (6.6%).

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