資本主義的濫觴與全球化的工業、科技、通訊與運輸快速發展，造就了大量的商業行為、經濟活動與便利的生活模式，讓人類可以用最短的時間累積財富、獲取資訊與達成更遠的旅行距離。然而也衍生出許多諸如財富落差、知識落差、技能落差乃至於心靈落差等社會失衡問題。這些社會失衡現象也激發眾多的社會企業家著手創立互助、他助甚至是自助的營運組織或是企業，用以解決各類相關的社會問題並協助各種不同的弱勢族群。
本研究乃是運用質性研究方法中的個案研究法加上相關文獻進行研究分析，用以探究社會企業個案以服務主導邏輯為核心價值，透過利害關係人之間的他助、互助與自助來共創價值，並滿足超越自我實現的靈性需求，企圖從人類精神領域最核心的靈性修為的提昇來解決社會失衡困境的企業發展過程。並以創新科技、經營管理與組織活動來強化其對產業經濟、社會文化與環境保護的目標，並持續不斷的實踐該企業的願景，以從中獲取社會企業永續經營的核心運營動能。
於本社會企業個案的研究中有幾項重要發現：
一、互信、互動、互惠是行動者與行動者(A2A)靈性修為提升的必經過程。
二、服務提供者將會成為共創價值服務迴圈的消費者。
三、優質社會企業可全然的展現服務主導邏輯的四個公理。
四、受協助者歷經他助、互助到自助後的成功經驗，將建構出彼此互動過程中所產生深厚信任感與成就感，進而願意轉變角色去協助他人共創價值。
五、社會企業創業家堅定的服務精神，成為社會企業持續守護、鏈結與擴展其服務價值的核心動能。

This study uses the case study method of qualitative research methods and the research and analysis of related literatures to explore how the social enterprise case is based on Service-Dominant Logic, through the mutual assistance, mutual assistance and self-help among stakeholders. Create value, and meet the spiritual needs beyond self-realization, and attempt to solve the social development process of social imbalances from the core spiritual cultivation of the human spiritual field.

How to strengthen its goal of industrial economy, social culture and environmental protection with innovative technology, management and organizational activities, and continue to practice the company's vision to obtain the core operational momentum of social enterprise sustainable operation.There are several important findings in the study of this social enterprise case:（1) He assists, helps each other, and self-help is the necessary process for the actor to improve the spirituality of the actor （A2A),（2) The service provider will eventually become a consumer of the value service circle,（3) High-quality social enterprises can fully demonstrate the four axioms of Service-Dominant Logic（4) The successful experience of the assisted person after his help and mutual assistance to self-help will construct a deep sense of trust and achievement in the process of mutual interaction, and then will be willing to change roles to help others create value,（5) Social enterprises have become a core kinetic energy for their continued protection, linkage and expansion of their service value with a near-religious firm service belief.

Finally, based on the findings and recommendations of this research case, we will provide different perspectives and interaction models for future case studies of social enterprises.

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