隨著福利多元主義的興起，引進民間參與已成為落實福利服務的重要實踐力量。台灣自2002年起開始推展照顧服務福利及產業發展方案，這項政策主要目的一方面是藉社區中社會利益為驅動力量，以解決勞動力市場的失業率攀升問題 ，另一方面是因應家庭、人口結構變動及照護需求增加，以充實社區照顧的服務人力問題；其具體作法是以失能者及老人服務為範疇，藉政府、非營利團體、民間企業共同投入，以建構提供社會所需之多元照顧服務產業。本文以東勢鎮信義老人養護中心為例，描述該機構在其落實照顧服務工作的社會使命外，同時也因有意識積極採用當地中高齡婦女擔任照顧服務員，增加社區內就業機會，體現出機構的社會企業價值。本文認為此成功個案說明在一般資金、捐款與政府資源緊縮的社會背景下，只要政府重視社會企業概念與社區資源能量，願意提供一個支持和更積極的制度環境與治理機制，就有機會建構出一個更具永續發展能力的照顧服務系統。

With the reforming trend of pluralist welfare, leading the private sector to deliver the welfare service is an important strategy of social welfare practice. Taiwan government launched the “Project for the Development of Care Welfare Services and the Care Industry,” in 2002. Through this project, the government encourages nonprofit organizations and enterprises to develop an industry of care-giving service, and aims to expand home and community care services to meet the need of elderly society and enhance the quality of care, and to create more job opportunities. We tried to describe the value of social enterprise in care-giving service by the experience of Senior Home of Evangelical Lutheran Free Church, including delineating the process of efficient management for promoting the financial independence and quality of care-giving, and all of their care workers are local aged women those were working in equal status, getting reasonable salary and supportive training. With the successfully carrying out their social goal of providing community care and creating more job opportunities, we suggest our government should recognize the value of social enterprise and community resource, and offer a supportive institution environment and governance mechanisms to construct a sustainable development of care-giving service system.