2014年行政院公布「社會企業行動方案」，引用興起於歐美的社會企業概念，以解決台灣的一些社會問題。但台灣社會企業發展經驗落後歐美，因此，探討社會企業商業模式關鍵成功因素即為重要的議題。本研究以立意抽樣挑選5家台灣社會企業，並以Osterwalder商業模式為架構，進行訪談並萃取資料。再透過修正式德菲法，由專家群體決定出評估之準則，並將結果用以建構AHP問卷之層級架構，包括4大構面與15項關鍵成功因素進行實證。研究結果發現，｢價值認同｣、｢社會使命｣、｢顧客關係｣、｢社會創新｣與｢價值主張｣等，位列前10項重要因素，整體15項因素亦符合多數學者提出之經濟與社會雙重目的。最後，提出研究建議，做為台灣社會企業經營之參考，達成政策推動之美意。

The Taiwan government's executive branch announced the "Project for Social Enterprises Action Plan," As such, ideas and concepts used by social enterprises in the US and Europe offer new possible solutions for addressing problems in Taiwanese society. It is important to examine the key success factors for social enterprise business models. In this paper, we use purposive sampling methods with five Taiwanese social enterprises serving as case studies. Adopting Alexander Osterwalder's "Business Model Canvas" as a framework, we designed interview guidelines and carried out semi-structured interviews for these case studies. After compiling data and information from the interviews, a summary of main items was created. This summary was used to produce evaluation criteria for social enterprise business models by employing the Modified Delphi Method with expert panels that included scholars in related fields and business professionals. Taking these results, the analytic hierarchy process (AHP) was then used as a framework to create expert questionnaires. These results consist of 4 Dimensions and 15 key success factors. At the final stage, empirical data was collected and used to calculate a numerical weight or priority for each element of the hierarchy. In summary, this paper has found that in business models value identification, social purpose, customer relationship, social innovation, and value proposition received the highest weighted scores. These results are in line with our interviews, as well as with the economic and social purposes of social enterprises as defined by scholars. Finally, social enterprise organizations are encouraged to refer to this paper’s 15 key success factors and deploy operational resources in agreement with the stated operational definitions, so as to better achieve corresponding organizational goals and realize their specific social missions and values.

非營利組織是解決社會問題的關鍵，隨著全球經濟衰退，興起於歐美的社會企業，被視為解決台灣社會問題的新藍海。緣此，行政院公布「社會企業行動方案」，公部門即可依法積極推動。但台灣社會企業發展經驗落後歐美，因此，探討社會企業商業模式關鍵成功因素即為重要的議題。 社會企業為實現社會使命，需透過商業化的手段獲取合理利潤。因此，必須受到市場競爭並爭取社會大眾的認同，而不能過度依賴政府或外界資源的援助。在以社會使命的核心下，掌握商業模式關鍵要素，才能真正地達成社會面與經濟面雙重目的。 本研究以質性研究訪談台灣五家社會企業，透過訪談整理，描繪出抽象且複雜的商業模式要素，用以瞭解台灣社會企業多元之概況，避免單一個案或機構屬性之侷限，然後配合量化研究所得之資料與數據，以科學數據的具體呈現，找出商業模式關鍵成功因素，解決質性訪談可能產生的主觀意識與表達疏漏，並嘗試尋找發展出本土社會企業商業模式關鍵成功因素之可能，以提供學術上之研究貢獻與後續研究者之參考。 傳統社會企業為非營利機構，多依賴政府補助與捐款，新興而起的社會企業，多為微型企業，對於市場競爭較無資源與經驗。但政府資源挹注後，恐又淪於另種形式的補助與經費消耗，唯有提升社會企業經營者對商業模式關鍵成功要素之瞭解，才能使其從競爭中脫穎而出，並有能力找到適合自己的社會企業商業模式掌握致勝關鍵。本研究針對台灣社會企業實務經營踏查與訪談，並透過量化研究方法，將適合台灣社會企業商業模式之意涵修正，在實務經驗上，可做為社會企業人員檢驗自身機構之準則，並有機會進一步補強。另外，轉變傳統非營利組織接受評鑑、寫政府計畫爭取補助之傳統作為，導入企業觀念，透過關鍵成功因素探討，以增加市場競爭力，尋找突破營運困境之可能。

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