奠基於社會創業概念的社會性和創業過程觀，本文從社會創業發展的觀點，以臺灣肯納基金會的社會創業歷程作為個案研究對象。研究問題聚焦於：在臺灣的健康與社會照顧服務領域中，以自閉症者家長為主體的社會創業行動，如何與華人特有的社會文化脈絡─家族主義與家文化傳統─鑲嵌互動，引導與形塑社會創業發展的獨特路徑？運用 Brooks的分析架構，本文呈現一群成年肯納症者家長如何在華人社會重視家庭責任與價值的社會文化脈絡中，決定投入合力造家的社會創業行動，共同打造適於成年肯納症者的社區生活家園；隨著原始目標達成，他們進一步將社會創業行動擴展到創建正式的非營利組織。藉由此社會創業個案從家園到組織的發展歷程分析，本文強調以社會創業發展觀點理解社會創業行動和社會文化脈絡鑲嵌互動的動態過程，並且在面臨社會創業發展分歧時，參照「家園價值」與「公民價值」，回歸社會創業的本質思考，重新定位社會創業發展的未來方向。

Based on two aspects of social entrepreneurship, sociality and the entrepreneurial process, we propose a notion of social entrepreneurship development to present the temporal dimension and its socially embedded nature of social entrepreneurial actions. Using two analytical models from Brooks, our analysis shows the development of a social entrepreneurial case has developed from the family to a nonprofit organization in the area of health and social care in Taiwan. The findings provide both sociality and entrepreneurial process related implications. First, social entrepreneurship is a dynamic and developmental process. Second, the socio-cultural force, in this paper referring to Chinese familism, provides distinctive challenges and opportunities for social entrepreneurship development in Taiwanese context. Finally, the nature of social entrepreneurship, namely entrepreneurship, innovation, and social change, provides the potential to guide the future direction of social entrepreneurial development through the justification of different values and identities among the participants in social entrepreneurship.