在服務主導邏輯的系統觀點下，大學扮演著教學、研究等知識服務系統。然而，我國推動大學社會責任實踐過程，往往存在績效大於社會責任的現象。本論文根據清華大學過去執行教育部試辦期 USR 計畫的受挫經驗，歸納大學實踐社會責任的主要困境；以服務主導邏輯觀點，整合國內外關於大學社會責任實踐經驗與資料，設計一套含模擬案例腳本、30項社會投資報酬率指標、評量機制；由六位來自不同學院，具備相關經驗的教師，經兩輪德菲法進行30項指標修訂，完成適用於大學社會實踐的即時評量機制，具有即時揭露計畫當下效益與成本的潛力。期許這套評量機制在未來能夠更趨成熟，提供各大專院校之大學社會責任實踐團隊在執行過程中一個更具有脈絡的即時回饋方式。

Using the lens of Service-Dominant Logic (S-DL), universities play the role of knowledge service in education and research in the regions they are located. However, many universities care performance more than social responsibility. This paper concludes the dilemma of USR according to the experience of an early terminated USR project led by National Tsing-Hua University; then, we used contextual inquiry method with the S-DL to create a simulated scenario, 30 social return on investment (SROI) indicators, and test mechanism for USR projects; finally, we revised these 30 SROI indicators by two rounds of the Delphi Technique with 6 experienced professors from NTHU to complete the SROI based assessment mechanism, which shows a great potential for real-time assessment of the qualitative cost and benefit of USR projects. We anticipate this mechanism grow mature that provides a real-time assessment mechanism for universities to practice USR projects and courses.

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