台灣政府自103年推廣「社區照顧關懷據點佈建日間托老服務計畫」，然而，至105 年僅有2%社區照顧關懷據點成功轉型成日托中心。本研究運用個案研究法，邀請兩位新竹市日托中心的兩位主事者進行實務經驗分享，探索這些由社區組織轉型成功的日托中心，其現有的「內在優劣勢資源」、「外在優劣勢資源」及「在服務提供的過程中，其社區能力累積的歷程」。研究發現，社區內在的優劣勢都與「人力資本」有關，包含：主事者、志工、老人學員或專職人力，在外在優劣勢的部分，第一部門通常是最重要的優勢資源，可是，當它成為劣勢資源時，其負面影響力也頗大。在社區能力累積部分，研究發現，社區組織領導權力結構的互助性及社區能力都有所提升。本研究建議，若要幫助更多據點成功轉型成日托中心，社區組織需關注內部優勢及外部優勢的維持，提升社區中主事者的能力及能量、健全志工隊的運作、促進老人學員及家屬的參與、提升與商業部門（第二部門）及社會福利組織（第三部門）的合作、培養合作型領導團隊及從不同方向來提升社區能力，如此方可維持日托中心運作之穩定性。

While the Taiwanese government attempts to encourage the community care units turning to become the community day care units, only 2% community care centers had done it successfully. This study adopts the case study approach, to interview two managers of the community day care centers in Hsin-Chu City; and to answer three research questions: 1. strengths and weakness of inner resources; 2. opportunities and threats of outer resources among different sectors; 3. The procedure of accumulation of community capacity in current community day care centers. The findings show, human capital was the most important inner resources, including the human resources of the managers, volunteers, elder participants, and professional community workers. As for the outer resources, the role of the public sector was rather crucial in both positive and negative sides. Regarding accumulation of social capacity from the past to date, it found that the multi-beneficial leaderships has been established, and the community capacity become stronger as well. Therefore, it is vital to investing the human and social capacity of the leaders, volunteers, the elder members, maintaining partnerships within community, connecting to second sector and social welfare organizations, improving community capacity in various aspects in community day care units.