社會企業既有非營利組織具有的社會目標與使命，也有企業營運的特質，透過社會創新解決社會問題。本研究以木匠的家關懷協會與脊髓損傷潛能發展中心兩個案，理論基礎是工作整合型社會企業，亦屬於身心障礙者的庇護工場，在政府政策支持下朝向社會企業發展。本研究採取文獻分析與深度訪談等質化研究方法，探討工作整合型社會企業特別在庇護工場之正當性分析與社會效益、論述桃園市客家地區兩個工作整合型社會企業之運作型態與類型，以及桃園市客家地區兩個工作整合型社會企業與客家社區互動關係。研究發現兩個工作整合型社會企業個案由政府補助走向社會企業；而在正當性分析皆為弱勢族群與身障者提供就業機會；至於和客家地區或社群互動關係密切良好。研究結果可作為政府推動工作整合型社會企業政策，以及社會民眾之參考。;Social enterprises both non-profit organizations have the social goals and mission, but also the characteristics of business operations, through social innovation to solve social problems. In this study, the carpenter’s coffee bar and Development Center of Spinal Cord Injury two cases. Theoretical basis is the work integration social enterprises, also belong to the physically and mentally disabled sheltered workshop, with the support of government policy towards social enterprise development. This study adopts the methods of literature analysis and in-depth interviews to explore the legitimacy of work integration social enterprises, especially in sheltered workshops, and social benefits. This study discusses the operation pattern and type of two work integration social enterprises, and the interaction between the two work integration social enterprises and the Hakka community in the Hakka area of Taoyuan City. The study found that the two types of integration social enterprise cases were financed by government subsidies to social enterprises. While in the case of legitimacy analysis, both disadvantaged and disabled persons provided employment opportunities, as for the interaction with the Hakka area or community is good. The results of study can serve as a government to promote the work of integration social enterprise policy, as well as the public′s reference.