本研究主要目的在於探討就台灣現行法令規定下,公益型組織如何過渡到社會企業,或是公益型受惠企業的可行性,以及透過一個實際案例,自設立起之規劃、問題解決及因應未來法令的調整,探討台灣公益型組織應如何改變現有的事業模式,使組織運作機制更臻完善,來作出一個實踐的見證。 本研究結果發現,個案有三個管理面向可供台灣其他公益型組織建立時關注: 1.價值創造的自發性企業文化 2.利益平衡的生態價值鏈 3.朝永續經營的組織變革;The purpose of this study is to discover feasibility of the public-benefit organizations how the transition to social enterprises or benefit corporations under the existing laws on Taiwan. Discussion the public benefit organizations of Taiwan how the organization should change the existing business model and the organization better by improving the operating mechanism, through an actual case make a practice of witness. The results of this study show that there are three business management focus could be concerned, if the public-benefit organizations be established in Taiwan. 1. The voluntary corporate culture should be based on value created. 2. The ecological value chain should be based on the balance of benefit. 3. The organizational change should be based on sustainable development.