Abstract: Based on relevant literature and the principles of incubation resources allocation, combined with the incubation practice of technology-based entrepreneurial enterprises, a two-dimensional and bi-level allocation pattern of incubation resources is put forward. This pattern divides incubation resources into general resources and critical resources. The bi-level incubation resources allocation pattern is implemented in accordance with shared mode and custom-built mode on different types of technology-based entrepreneurial enterprises. The shared resources allocation mode can be achieved through the comprehensive service department of enterprises' incubator, while the custom-built mode can be realized through the matrix organizational structure.