二十一世紀是知識經濟的時代，知識、技術、創新都將成為組織提升品質和競爭優勢的關鍵因素，但若想要成功導入企業並化為產品，首應建立良好的商業模式，繼而才能透過創造價值，讓企業在動態競爭中長保競爭優勢。而台灣經濟之支柱為中小企業，中小企業大多又由新創事業所衍化而來，有鑑於此，本研究融合商業模式與新創事業此兩新議題，所欲探究的具體研究問題包括了：1.新創事業的相關理論內涵為何? 2.商業模式的相關理論內涵為何? 3.商業模式設計與新創事業之績效關係。
而透過深度訪談的結果，本研究分析出此結論，新創事業若採行以新穎為前提的商業模式搭配差異化策略，會比新創事業若採行以效率為前提的商業模式搭配差異化策略，擁有較優異的事業績效。商業模式之議題，其實一直以來都存在著，只是到近幾年才有學者家以定義研究，商業模式之重要性，最主要的原因便是它能夠影響企業價值創造及價值獲取的可能性(Zott and amit, 2008)，在本研究也得到最有利的印證。Teece(2010)認為差異化及有效率的商業模式能為公司賺取利潤，然而對新創事業而言，成本固然重要，但能否在競爭激烈的環境下，從事與競爭對手不同的商業活動(包含：技術、銷售方式、產品、訂價...等)，才是良好績效的關鍵因素，如同IBM 2006年之全球CEO調查，高達三分之二受訪者表示，重視商業模式創新的企業，都具有較高的營收利潤，搭配本研究之訪談結果，更可再次證明，商業模式創新之重要，如何設計商業模式，使其能夠適應產業競爭態勢，提升企業競爭力，絕對是現今與未來的第一課題。

The 21st century is the era of knowledge economy, knowledge, technology, innovation will become a key factor for organizations to improve quality and competitive advantage, but if you want to conduct the success into the enterprise and product, first you need is to establish a good business model. This study is to investigate the specific research questions include: 1.What is the theory about new business? 2.What is the theory about the business model? 3.The performance relationship between design of business model and new business. 4.Discussion of Incubation Center.
Due to the little manufacturers in the Incubation Center, if we use the questionnaire surveys of quantitative research, the recycling sample data will be too little, which led to the lack of reliability and validity of the final results, or the insignificant results. Therefore, this study adopted the qualitative research method, for analysis by secondary data, and depth interviews with manufacturers to observe the relationship between business model and performance of the new businesses, and finally propose of this study.
In this study, we have two conclusions. First, if the new business adopts the premise of novel business model, with a differentiation strategy, it will has good business performance. Second, if the new business adopts the premise of efficiency business model, with a differentiation strategy, it will has poor business performance.

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