綜觀對育成中心進駐廠商績效之研究廣泛使用財務與創新績效作為評量指標,然而這些績效評量仍存有需特別補足及詮釋的地方。故本研究以國內79家學術型創新育成中心與其網站上公布的1058家進駐廠商作為研究對象進行問卷普查,藉由平衡計分卡四大績效構面探討進駐廠商績效發展情形,以及與育成中心合作前後期望和感受績效差異程度比較。研究結果發現學術型創新育成中心與廠商雙方在合作前所認知的績效成長程度有落差,而合作後學術型創新育成中心並無法輔導廠商取得原本預期的績效成長。另在績效差異分析上進駐廠商於“稅後淨利率”以及“專利申請數量”上取得的實際感受成效顯然不如合作前所抱持的期望認知,亦即學術型創新育成中心支援服務並未滿足進駐廠商在這兩項績效上的需求。根據研究結果對學術型創新育成中心提出對支援服務內容進行輔導成效分析等六點建議,同時也提出進駐廠商應該先瞭解本身需求定位後再與學術型創新育成中心合作等三點建議。
Previous studies of the performance of tenant firms in incubators broadly used the financial and innovation indicators.This thesis applies balanced scorecard to investigate the expected and perceived performances change of those tenant firms in academic incubators. Questionnaires were mailed to 79 academic innovation incubator in Taiwan and 1058 tenant firms listed on the incubators’ websites. The differences of the expected and perceptive performance between academic innovation incubators and tenant firms are analyzed. The result shows that the tenant firms have higher expectation more than academic innovation incubators do, and the effects of the incubating processes from academic innovation incubators are not as expected. Moreover, the academic innovation incubators may not satisfy the tenant firms in respect to net profit margin and the number of patent applications. According to the result, six suggestions for academic innovation incubators, such as analyzing the effects of the services, and three suggestions for tenant firms, for instance, orientating the needs before cooperating with academic innovation incubators are made.