台灣非營利組織或是聯誼性質的社團法人等社福服務公益慈善團體，近年來為改善非營利組織功能，並囿於社會景氣低迷，募款成效逐步弱化等現實困境，藉由轉型社會企業公司型態，運用商業營運模式達到賺錢、自給自足的目的，進而從企業營運獲利盈餘裡，提出部分比例直接投入解決社會問題，縮小貧富差距、提高弱勢族群能力提升之幸福感，除了組織能永續經營，更能以多面向有效的達到社會目標的目的。
鑑於社會老齡化，銀髮住宅需求增加，參考銀髮住宅產業成功案例裡，研究探討社會企業投入銀髮住宅產業之可行性。
本研究有幾點重要發現：
　　(一)國家對社會企業法規完備度、資源分配不均，社會企業之發展目標仍應審慎評估，運用企業經營的模式，投入可以永續經營的事業。
(二)台灣銀髮住宅需求日益增加，銀髮住宅事業在解決社會高齡化問題中，如何以穩健的企業經營之商業模式，讓社會企業能獲得穩定營業金流，兼顧創造弱勢族群就業機會，盈餘可再投入社會救助方面，達成其社會目標。
(三) 非營利組織轉型社會企業，為突破現有發展困境，追求有效率及永續經營，商業經營能力建立及提供創新服務之市場區隔策略，為其成功之必要條件，在營運規劃中，營運資金獲得、人才招募的作法上，並須能為後續實際營運上，提供有力的後盾支援。
　 本研究在以銀髮住宅產業的一般商業操作模式下的優缺點，並在於藉企業運作同時，如何協助受益群體（弱勢階層）就業及能力培養，能藉由本研究結果，提供社會公益團體思考轉型社會企業與參考操作的方向。

關鍵字：非營利組織、社會企業、銀髮住宅、創新服務

Since our society has undergone a lot of practical vicissitudes in recent years, which includes the economic downturn and the growing tendency of fundraising to become a little less efficient etc., many non-profit organizations manage to improve their functions by transforming their traditional running mode into social enterprise corporations. Only in this way can they utilize the commercial operating model to achieve the goal of being profitable and self-sufficient. Meanwhile, they can directly allocate a specific proportion of their revenues as a fund to solve the social problems in Taiwan, which can not only shorten the disparity between the rich and the poor but also can enhance the happiness of the disadvantage minority and to make their organizations sustainable and effectively achieve their social objectives in various dimensions.
In view of the aging of our society and the increasing needs of the senior housing, the research has consulted some successful cases in order to examine the possibility of a social enterprise’s devotion to the industry of the senior housing.
Some of the study’s significant findings are as followings :
1.Due to the lack of comprehensive regulations on social enterprises in
our nation and the unequal distribution of our social resources, we
should still be carefully and thoroughly to develop the social
enterprise and to make the organizations sustainable.
2.In Taiwan, senior housing needs are increasing,This industry has provided our society with one of the solutions to solve the persistent social aging problem. The study argues that the social enterprise should employ a steady business model of running an enterprise to secure the health of finances, which not only can offer jobs, but also can donate a portion of the surplus to the social relief so as to achieve their social objectives.
3.When the non-profit organizations try to transform themselves into
social enterprises, they are sure to experience the current development
predicament. To make a breakthrough, the following principles are
required for succeed. First, they have to quest for efficiency and
sustainability. Then, they have to enhance their ability of running
business, and provide the innovative service with the market
differentiation strategies as well. Finally, during the planning of
their business operation, they have to make sure the acquisition of
business capital and the recruitment of human resources are able to offer
powerful backup in the follow-up actual operation of business.
　
To sum up, the study presents the pros and cons of the silver housing industry in terms of the general mode of commercial operation with the aim of discussing the fact that how the society assists the employment and empowerment of the disadvantage minorities. The sincere hope is the findings are able to provide an opportunity for the social welfare and charity organizations to consider the possible operations when it comes to the transformation into social enterprises.

Key words : non-profit organization, social enterprise, senior housing, innovative service

論文審定書
公開授權書
誌謝…………………………………………………………………………………i
摘要…………………………………………………………………………………ii
Abstract …………………………………………………………………………iii
目錄…………………………………………………………………………………vi
圖次…………………………………………………………………………………viii
表次…………………………………………………………………………………viii
第一章 緒論………………………………………………………………………01
第一節 研究背景與動機……………………………………………………01
第二節 研究目的……………………………………………………………05
第三節 研究流程……………………………………………………………07
第四節 研究範圍與限制……………………………………………………10
第二章 文獻探討 ……………………………………………………………12
第一節 非營利組織與社會企業……………………………………………13
第二節 社會企業組織在台灣的興起………………………………………15
第三節 台灣社會企業的發展現況與限制…………………………………16
第四節 社會企業經營管理挑戰與困境……………………………………17
第五節 公部門與民間銀髮安養機構………………………………………19
第三章 研究設計…………………………………………………………………21
第一節 研究架構……………………………………………………………21
第二節 銀髮住宅產業背景 ………………………………………………21
第三節 銀髮長照產業經營模式探討………………………………………27
第四節 符合社會公益的營運策略調整……………………………………28
第四章 研究討論 ……………………………………………………………34
第一節 銀髮住宅產業對社會目標的貢獻　………………………………34
第二節 國軍退輔安養制度簡介……………………………………………35
第三節 銀髮住宅產業的創新服務…………………………………………38
第五章 結論與建議………………………………………………………………47
第一節 結論…………………………………………………………………47
第二節 建議…………………………………………………………………48
參考文獻……………………………………………………………………………49

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二、英文

三、網路
社企流，2016，http://www.seinsights.asia/reviews
社團法人台灣社會企業創新創業學會，2016 http://www.seietw.org/310382637120844304103554222727/1
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