基於國內對社會企業議題的重視程度日益提高，本研究的目的在於探討政府對於身心障礙者的就業服務相關政策，依據當前的政策規劃與執行過程，瞭解其對於實際推動身心障礙者就業服務的非營利組織所產生的影響。舉凡有關身心障礙者的就業相關政策如身心障礙者權益保障法、庇護工場相關法規、多元就業服務方案等均爲近年來政府在推動身心障礙者就業支持政策的重要法令依據。依循這些法令去提供需要就業支持服務的相關弱勢族群與社會福利機構，究竟產生哪些可能的影響，以及社福機構在經營社會企業從事就業服務過程中，如何回應政策的變遷，此乃是本研究關懷的焦點。

In view of the persistent efforts of Taiwan's government agencies in offering employment services and the involvement of disabled service agencies in social enterprises, the main thrust of this paper is to conduct the examination of NPO social welfare organizations and the employment services they provide disabled individuals. Taking into consideration government policies and the processes which NPO go through in implementing employment services, this study aims to understand the operational framework of NPO social enterprises that takes place when disabled individuals in Taiwan are provided with the necessary assistance.