本研究從五個面向介紹港台兩地在工作整合型社會企業的運作特性，歸納出此類型社會企業的各項研究觀察的發現，並有系統地瞭解工作整合型社會企業在組織結構、就業與脫貧的效能、運作發展成功與否的要素、以及與政府、企業的互動關係等之關係。本研究透過相關的訪談與分析討論，試圖理解台灣與香港兩地的運作效能，同時經由台灣與香港兩地的八家工作整合型社會企業組織之運作特色的比較，作為欲投入此一領域的非營利組織參考。本研究之目的有四點：（一）瞭解台灣與香港之工作整合型社會企業的組織特性；（二）探討工作整合型社會企業經營運作的成功要素及可能的障礙；（三）瞭解部門間的互動對於工作整合型社會企業的影響；（四）提供社會企業未來發展之參考。研究結果指出台灣與香港的工作整合型社會企業維持由民間組織和團體發展，而在小而美的運作形式下，持續提供弱勢族群就業機會，以解決經濟及社會的雙重問題。此外，母機構決策治理單位的鼎力支持，是社會企業成功的關鍵因素之一。

This study analyzes the operational features of the work integration social enterprises (WISEs) in Taiwan and Hong Kong from the five dimensions including organizational structure, employment and poverty reduction, the successful factors of management, the challenges and obstacles encountered by operation, as well as the relationships between WISEs and government and business. By utilizing the multiple methods of in-depth interview, literature review, and field observation etc, this study attempts to achieve the goal of the further understanding of the WISE's operational efficiency and effectiveness in the two regions The findings from this study highlight that , both in Taiwan and Hong Kong, voluntary and social organizations are the main legal forms of WISEs, the operational size of WISEs keeps small to medium, and lastly, this kind of social enterprise continues to provide employment opportunities for disadvantaged groups to address those problems resulted from economic and social dysfunctions.