本研究從成本效益與成本效能分析的觀點，使用貫時性研究的方法，針對台北市92-94年度身心障礙者社區化就業服務方案進行分析。研究結果當方案剛結束時、總社會淨效益值為每人每年7,396.73元，而益本比為1.460；同時參與者的淨效益值也應為正值，這表示本方案確實有相當程度的機會將福利資源作有效率地運用並提升社會財富分配的公平性。至於若考慮到敏感性分析，則總社會淨效益值更至少上升到每人71,447.19元，益本比2.480。此外在92-94各年分別的狀況中可看出：每年的社會淨效益值均大於0，而且不斷升高，顯示現行制度是符合成本效益的。不過在不同障別間的比較方面，聽語障礙類、視覺障礙類與綜合類的益本比與成本效能比狀況較好，而相對地精神障礙類與心智障礙類則較不佳。

This study, based on cost-benefit and cost-effectiveness analysis perspective and using longitudinal research method, analyzed 2003-2005 Employment Program for the People with Disabilities in Taipei City. The social net monetary benefit just after this program is $NT7,396.73 per participant per year. The benefit cost ratio is 1.460. At this time, the net monetary benefit for the participants is more likely to be positive. It shows that this program is likely to be efficient and equal for the whole society. If considering social benefit stream, it is very possible that the social net monetary benefit can be at least $NT71,447.19 per participant. The benefit cost ratio will be 2.480 then. In addition, the annual social net monetary benefits are positive and keep rising between 2003 to 2005. However, the benefit/effectiveness cost ratios of different categories of the people with disabilities are different. The benefit and effectiveness cost ratios of the category of the people with hearing/voice/speech mechanism, vision, and collective disabilities are larger than those with chronic psychosis and mental disability.