在公民意識抬頭與社會環境變遷的衝擊之下,如何有效整合各方資源,加以創造最大的價值,將是非營利組織追求永續經營時需積極面對的一大課題。基此,本研究採社會價值與社會影響力之角度切入,透過較嚴謹且具公信力的社會投資報酬(SROI)評估模型,以桃園市新楊平社區大學的客家文化非正規教育學程作為研究個案,看中其著重於理論學習與實務操作相結合之特色,利用深度訪談、問卷調查等方式,探討利害關係人參與客家文化學程前後所產生的改變,以進一步測量社大在2017年推展客家文化學程之成效與影響。最終分析得出每投入1元,能產生3.63元之社會價值,其中最大的成果價值為加深學員對客家族群與文化的認同感,佔整體影響力的一半之多,與社大辦理學程的核心理念與目標有所呼應。;Under the impact of the rise of civic awareness and social changes, how to effectively integrate the resources from different aspects to create maximum value will be a major issue that non-profit organizations need to positively confront when pursuing sustainable development. Therefore, this study adopts the perspective of social values and social influences, using Social Return on Investment (SROI) that is a more rigorous and credible evaluation model to conduct a case study of the non-formal education of the Hakka culture program at Hsinyangping community college in Taoyuan, because it focuses on the combination of theoretical study and practical operation. Through in-depth interviews and questionnaires as research methods, this study explores the before and after changes made by stakeholders and further measures the effectiveness and impact of the promotion of the Hakka culture program in 2017. Finally, the research shows that every NT$1 invested in the Hakka Culture program will create NT$3.63 in social impact. The greatest value is to deepen the student′s Hakka identity, accounting for half of the overall influence, and it responds to the core concepts and goals of the Hakka Culture program.