Abstract Corporate entrepreneurship is an internal activity within the existing enterprise, and spin-off entrepreneurship is a behavior apart from the parent enterprise. Compared with them, the incubating spin-off entrepreneurship can enlarge the effect of incubation and expand the innovation space, realizing the win-win development. Based on theoretical sampling, the study refines five main categories by using grounded theory, i.e., the incubation of parent enterprises, the foundation of research and development team, the creation of business models, the occurrence of spin-off motivation and the formation of start-ups.
The theoretical model and main characteristics of the incubating spin-off entrepreneurship are presented at the end.
2016, Vol. 13 
