近年來，社會創新（Social Innovation）成為全球高度關注的議題，強調透過創新的思維與跨部門協作，解決當代社會所面臨的複雜問題，並促進公平、包容與永續發展。在這樣的背景下，單靠政府或企業單方推動改革已顯不足，反而需要仰賴多元利害關係人的協力與參與，透過共創（Co-creation）模式凝聚集體智慧，擴大社會影響力。價值共創不僅能提升服務的回應性與在地性，更有助於在社會價值與市場機制之間取得平衡，進而形塑出具韌性的社會創新實踐模式。
本研究聚焦於台灣推動社會創新與社會企業發展的脈絡下，選擇「安心社會企業」為個案，探討其如何透過社會創新實踐與多元利害關係人進行價值共創，以建構可持續發展的商業模式。安心社會企業致力於與政府部門、醫療機構、地方志工、非營利組織與社區居民合作，實踐以人為本的照護理念。研究採取質性研究方法，透過半結構式深度訪談與文件資料分析，深入理解其服務設計、協作機制與社會影響力。
研究發現，安心社會企業在資源有限與制度侷限的情況下，透過共創機制有效連結前線使用者的需求與後端專業資源，形成橫跨醫療、社福與社區的合作網絡。其創新行動包含建立社區參與平台與整合多方反饋，成功在在地實踐中建構一種具有社會價值與經濟可行性的營運模式。此一案例顯示，當社會企業能與利害關係人進行深度協作與共創時，不僅能回應社會需求，更能強化自身永續發展的能力。
本研究成果可為政府推動社會創新政策與企業實踐提供參考，亦呼籲未來研究進一步關注共創過程中的權力動態與制度設計，以深化價值共創對於社會轉型的可能貢獻。

In recent years, social innovation has gained significant global attention as a means to address complex societal challenges through innovative thinking and cross-sector collaboration, while promoting equity, inclusion, and sustainable development. In this context, relying solely on government or corporate initiatives has proven insufficient. Instead, engaging diverse stakeholders through co-creation has emerged as a key strategy to amplify social impact. Value co-creation enhances the responsiveness and local relevance of services, and helps strike a balance between social value and market mechanisms, thereby fostering resilient models of social innovation.
This study focuses on Taiwan’s policy context for promoting social innovation and the development of social enterprises, using "Anxin Social Enterprise" as a case study. It explores how the enterprise engages in value co-creation with various stakeholders through social innovation practices to build a sustainable business model. Anxin collaborates with governmental agencies, healthcare institutions, local volunteers, nonprofit organizations, and community residents to implement person-centered care solutions. Employing a Qualitative research approach, this study utilizes semi-structured in-depth interviews and document analysis to examine service design, collaborative mechanisms, and social impact.
Findings reveal that Anxin effectively connects frontline user needs with backend professional resources through co-creation, despite facing constraints in resources and institutional support. The enterprise has developed a cross-sectoral collaborative network across healthcare, social welfare, and community services. Its innovative practices include the creation of community participation platforms and the integration of diverse stakeholder feedback, resulting in a locally grounded and economically viable service model. This case demonstrates that when social enterprises engage deeply in stakeholder collaboration and co-creation, they are better equipped to respond to social needs and enhance their long-term sustainability.
The findings offer valuable insights for governments and practitioners aiming to promote social innovation policies and practices. The study also calls for further research into the dynamics of power and institutional design in co-creation processes, to fully realize the transformative potential of value co-creation in social change.

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