本研究主要探索台灣身心障礙者就業社會企業之商業模式，以Osterwalder & Pigneur的商業模式圖的九大要素模型為基礎發展訪談問卷，選定在國內協助身心障礙就業時間至少四年且具有一定社會認證公信力之三家協助身心障礙就業社會企業為研究個案公司，其對相關負責人員進行訪談，將訪談內容整理分析，探討台灣身心障礙就業社會企業之商業模式及其內涵，找出長期穩定的商業獲利模式，提出未來可行之營運策略。
　　研究結果可將台灣身心障礙者就業社會企業，以組織人力規模劃分為大型與小型社會企業，並歸納出以下商業模式特性：
一、價值主張均提倡「從被服務者轉變為服務者」，且致力於解決社會問題。
二、對於目標客群，不會像一般創業者預設特定族群。
三、有效運用通路，節省宣傳成本，傳達自我理念。
四、因應趨勢，推陳出新。
五、收益方面，仍需依賴政府補助與捐款收入。
六、人事費用均佔成本結構最大宗。
七、政府機關與民間企業之支持相當重要。
八、選擇合作夥伴上，以相同理念之單位為優先考量。
　　並針對以上研究結果，給予下列實務上之建議策略：
一、培育身心障礙者從受教育者轉變為教育者。
二、聘用合適之代言人。

　　In Taiwan, social enterprises were gradually emerge since 2008. The purpose of study was explore the business model of Taiwan social enterprises – a case of disability employment. The researcher tried to find out the type of business model and provided some advices to keep sustainable operation. The researcher selected three Taiwan social enterprises of disability employment which established more than four years, and face to face interview with their relevant a person in charge. Our interview guide based on “Business Model Canvas” which conducted by Osterwalder & Pigneur in 2010. The researcher also followed this model to analyse these cases.

　　The results can be summarized and divided by organization of human scale: (1) Large social enterprises. (2) Small social enterprises. And Taiwan social enterprises of disability employment have the following characteristics of business model:
A.Value proposition not only advocates “from be served to serve” but also devotes to solve social issues.
B.For customer segments, Taiwan social enterprises of disability employment don’t like general entrepreneurs to preset the target of customers.
C.Taiwan social enterprises of disability employment are always using everyone channels efficiently to save the promotional costs and deliver the philosophy of management.
D.In response to trend, Taiwan social enterprises of disability employment innovate in products and marketing.
E.Taiwan social enterprises of disability employment usually rely on government subsidy and donate in revenue streams.
F.The highest proportion of cost structure is personnel expenses.
G.The support of governments and private enterprises is of great value.
H.Taiwan social enterprises of disability employment choose the cooperative partners, philosophy of which is the same as theirs.

　　According to the above results, this study recommended two practical strategies:
A.The disabilities who are from being educated to educate are trained.
B.Employing suitable spokesperson.

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