面對人口老化及社會變遷的轉變下，我國政府於 1980 年開始提出老人照顧 的長照政策。為了補足家庭照顧功能弱化及提升老人福利措施 ，首先公佈實施的 「老人福利法」便是以長照機構為主的照顧服務政策。到了 2007 年時，為了建構我國多元的長期照顧模式，便提出「我國長期照顧十年計畫」以在地老化為原則，來規畫居家、社區為主，機構式為輔的長期照顧體系，然而這樣的政策卻對於機構式照顧產生一種排擠的現象。
因此，為了將長照機構的價值呈現出來，本研究採用社會影響力評估的方式來衡量其產生的效益。以社會投資報酬率分析法評估本研究個案-屏東縣椰子園老人養護之家於 2017 年機構式照顧服務所創造的社會影響力。
根據 SROI 分析結果，計算出 2017 年機構式照顧服務的SROI值為 2.486，表示每投入一元到機構式照顧服務可以創造2.486元的報酬，代表其是能夠為社會帶來正面的影響力，除了提供年長者照顧服務外，使為年長者家屬可以穩定的工作、第一線照顧者可以提升護理方面的知識等，皆是具有非常高的價值。
綜觀上述分析，本研究認為機構式照顧對於我國長期照顧體系是相當重要的照顧模式，且其與居家、社區之照顧模式應為一體兩面，相輔相成的，建議政府 在全面落實在地老化的照顧政策前，不應該單方面偏廢長照機構所存在的功能。

In the face of aging population and social transformation, the government of Taiwan proposed Long-term Care Policy for the elderly as to compensate the weakening function of family care and to improve policies on welfare of the elderly. In 80s, Seniors Citizens Welfare Act was first announced, in which five types of care facilities for the elderly were issued. In 2007, for constituting various models for Long-term Care, the government put forward a policy called ‘Ten Years of Long-Term Care Plans’, which followed the principle of Aging in Place. The government built up a Long-term Care System which mainly relies on homes and communities supplemented by care facilities; however, such policy lead to a situation of exclusion for institutional care.
As a result, for presenting the value of Long-term Care Facilities, this research refers to the method of Social Impact Assessment and uses Social Return On Investment to analyze the social impact generated from the institutional care services provided by Ye-Zi-Yuan Intermediate Care Facilities in Pingtung in 2017.
According to the analytic result from SROI, the SROI value of institutional care services is calculated to be 2.486, which means that every dollar you invested in the institutional care services can create a revenue of 2.486 dollars. Also, it indicates its positive influence on the society. To be mentioned, it not only has positive impact on the elderly, but also brings high value for the shareholders.
In short, based on the analysis mentioned above, I thinks institutional care services is very essential within the Long-term Care System. Meanwhile, it should be adopted along with the model of home-based and community-based care model.

目錄
論文審定書 ..........................................................................................................i
誌謝 .....................................................................................................................ii
摘要 .....................................................................................................................iii
Abstract ..............................................................................................................iv
圖次 .....................................................................................................................vi
表次 .....................................................................................................................vii
第一章 緒論 .........................................................................................................1
第一節 研究背景與動機 ......................................................................................1
第二節 研究目的 .................................................................................................3
第三節 研究流程與架構 .....................................................................................6
第二章 文獻探討 .................................................................................................8
第一節 長期照顧服務 .........................................................................................8
第二節 長照機構 ................................................................................................13
第三章 研究設計與方法 .....................................................................................19
第一節 建構社會影響力評估架構 ......................................................................19
第二節 深度訪談 .................................................................................................21
第三節 社會投資報酬率分析法(SROI Analysis).................................................25
第四章 研究結果 .................................................................................................34
第一節 個案分析-椰子園老人養護之家 ..............................................................34
第二節 社會投資報酬率分析結果 .......................................................................36
第五章 結論與限制 ..............................................................................................50
第一節 結論 .........................................................................................................50
第二節 研究限制 .................................................................................................52
第三節 研究建議 .................................................................................................54
參考文獻 ..............................................................................................................56
附錄一 ..................................................................................................................58
附錄二 ..................................................................................................................60
附錄三 ..................................................................................................................62

中文文獻
王雲東,林怡君.(2007).身心障礙者支持性就業服務方案之成本效益分析-以某社
福基金會之貨幣化成本效益分析為例.中華心理衛生學刊,20(2),179-200. 行政院經建會.(2003).照顧服務福利及產業發展方案.
吳宗昇,周宗穎,張抒凡.(2013).公益創投的嘗試與探索:公益2.0案例的SROI成效評 估.社區發展季刊,第一四三期,95-127.
李宜樺,吳佳餘,朱恩言.(2017).公共服務影響評估工具-[社會投資報酬率 (SROI)] 介紹.國土及公共治理季刊,5(1),30-41.
周月清,朱貽莊.(2011).檢視台灣身心障礙福利政策與法案之歷史進程與變革.社 會福利模式-從傳承到創新研討會,北京.
徐彥婷.(2017).社會企業的社會影響力分析-以B型企業綠藤生機為例.國立中央大 學碩士論文.
張抒凡.(2013).如何評估社會企業的績效?社會創新方案的SROI評估,天主教輔 仁大學碩士論文.
許佩蓉,張俊喜,林靜宜,林壽惠,李世代.(2006).機構式長期照護綜論.Taiwan Geriatr Gerontol,1(4),198-215.
陳茂松.(2002).進住安養機構之老年人現況實證研究-以嘉義市三所仁愛之家為例. 南華大學管理研究所未出版碩士論文.
楊 庭 芳 .(2013). 揭 開 影 響 力 投 資 的 影 響 效 益 . 譯 自 :Brest,P.,and Born,K.,(2013).Unpacking the Impact in Impact Investing.
衛生福利部.(2016).長期照顧十年計畫2.0(106年-115年)核定本.

英文文獻
Brest, P., and Born, K. (2013). Unpacking The Impact in Impact Investing. Stanford Social Innovation Review. August, 14, 33.
Brody, S. J., & Masciocchi, C. (1980). Data for Long-Term Care Planning by Health Systems Agencies. American Journal of Public Health, 70(11), 1194-1198.
Fleming, F. (2013). Evaluation Methods for Assessing Value for Money. Australasian Evaluation Society.
Fujiwara, D., (2014). A Short Guide to Social Impact.
Gair, C. (2002). A Report From The Good Ship SROI. San Francisco: The Roberts Foundation.
Kane, R. A., and Kane, R. L. (1987). Long-Term Care: Principles, Programs, and Policies. , 81-82
Mulgan, G. (2010). Measuring Social Value. Stanford Soc Innov Rev, 8(3), 38-43.
Nicholls, J., Lawlor, E., Neitzert, E., and Goodspeed, T. (2009). A Guide to Social Return on Investment. London: Office of the Third Sector, The Cabinet Office.
Tuan, M. T. (2008). Measuring and/or Estimating Social Value Creation: Insights Into Eight Integrated Cost Approaches. Retrieved from the Gates Foundation website on February, 23, 2012.

網路資源
中華民國內政部統計處,網址:
https://www.moi.gov.tw/chi/chi_news/news_detail.aspx?type_code=02&sn=12772
全國法規資料庫,老人福利法,網址:
http://law.moj.gov.tw/LawClass/LawAll.aspx?PCode=D0050037 椰子園老人養護之家,網址:http://pyty.org.tw/
Measurement, Simetrica, Address: http://media.wix.com/ugd/9ccfld_d2003e4688bd4b77a421f5191cfe125b.pdf.