由於公益組織具有解決社會問題及推廣公益事業的使命，而運作的資源多數來自政府相關部門及社會大眾，所以其執行團隊及組織是否健全、運作績效是否妥善，對於國家的社會福利工作及民眾的福祉具有直接的影響。 要清楚地了解公益組織的健全與否，必須透過個案分析與評估。評估的目的有兩個：由組織的外部來說，是政府評核獎勵與輔導的參考。以組織的內部來說則是自我評估調整、修正與再計畫的依據。 但是公益組織的績效評估涉及的評估標的及評估標準非常複雜，是一門專業的領域，本文為彰顯創新商業模式的應用功能，採用以管理能力表現為基礎的評估模式，針對公益組織個案進行績效評估，分析二種不同的身障人士就業相關組織個案的營運績效、組織問題及解決方案，建立相關應用的範例，希望提供非營利組織及社會企業一套簡明而能夠掌握全局的管理工具。;The mission of a nonprofit organization serves to solve social problems and promoting public welfare by operating the resources gather from Government relative and the society, and thus a wholesome executive team and organization, good operation performance have a direct impact to national social work and public welfare. To understand more clearly if the NPO are well developed, individual cases analysis and evaluation are required. The evaluation serves for two purposes. From the external, this is the reference for the Government as to rewards and counseling. Within the organization, this is the foundation for self-evaluation, improvement and re-planning. But the evaluation system standard is quite complicated, involving the NPO’s performance and the target, a field of professional. To highlight the application of an innovative business model, aiming at nonprofit organization individual cases, this article adopted the results as the basis for the administrative capacity of the organization performance. Two different organizations promoting the disable employment were under evaluation, their operating performances, organization problems, solutions; building relative application example and hoping to provide a clear management tools to grasp the overall situation for social enterprises and NPOs.