近些年來,隨著政治的開放,社會多元化的變遷,台灣非營利組織發展的相當迅速;然而,隨著國內非營利組織的蓬勃發展,非營利組織數量急遽增加,但政府補助與民間捐增的大餅卻無法同步擴大,受到國外的影響,非營利組織使用產業化行為增加收入已是一個不爭的事實。本研究的研究範圍是以台灣的社會福利機構來探討非營利組織產業化的狀況,僅就身心障礙部分作為研究的樣本,採文獻資料分析法、個案研究法、深度訪談法來做資料分析。 本篇論文將針對非營利組織的產業化狀況作一探索性的研究,藉由文獻的檢閱來瞭解目前國外非營利組織產業化的理論及現況探討,並透過國內非營利組織使用產業化行為之後,可能會面臨的狀況及問題,期望在兩者的對照中,可供目前台灣已從事業化及想要進入產業化之非營利組織提供一個全面的思考方向。 Recently, industrialization of Nonprofit Organization (NPO) in Taiwan is developing very fast with the opening of the society. However, although the flourishing development of industrialization and the increasing amount of NPO in Taiwan, the subsidization of government can’t keep up with the donation coming from the society. Without doubt, it is the truth that industrialization will provide the other way of income and resources of an NPO. The scope of this research is to discuss the situation of industrialization of NPO with the example of public welfare institution, historical paper review, case study, and in-depth interview to see if there exist some principles that can be learned from the research. This dissertation will also summarize the condition of industrialization of NPO in other countries and understand the theory of the industrialization of NPO. Furthermore, by comparing the industrialization of domestic NPO, we can understand what conditions and problems the domestic NPO will probably face.