非營利組織無論是在彌補政府施政功能的不足，以及供應公眾利益的機能缺口上，皆扮演著特殊的角色。然而隨著社會需求的變化，非營理組織在內部除了須導入企業化的管理機制，以求強化自身的體質外，在外部與同業間，亦須彼此競爭來自政府及民間有限的預算與資源。一般而言，以組織的屬性與定位上，非營利組織則是處於純公益(政府)與純盈利(企業)之間的性質。當此時刻，非營利組織能否引領社會價值的創造，就顯得更加重要。經營者應思考，藉由價值創造的歷程不斷強化其核心競爭力，方能立於不敗。本研究試圖運用以往之文獻研究，以「價值鏈理論」建構的方式，提出非營利組織在社會價值創造的過程中，依序從「使命策略」到「專案規劃」再到「服務績效」等三個變項與路徑之關聯性論述，當中涵蓋-命題1：「使命策略」對「服務績效」有正向影響；命題2：「使命策略」對「專案規劃」有正向影響；命題3：「專案規劃」對「服務績效」有正向影響；命題4：「專案規劃」在「使命策略」與「服務績效」之間具有中介效果等三個變項四個命題，期盼研究結果能協助非營利組織掌握其核心競爭力，並促使未來能朝永續發展的目標，持續做深入與精進。

Non-profit organizations play a special role both in remedying deficiencies in the government's governance functions and in providing functional gaps in the public interest. However, with the changes in social needs, non-governmental organizations must, in addition to the need to introduce an enterprise management mechanism internally, in order to strengthen their physique and compete with each other externally and with their peers for limited budgets and Resources. In general, nonprofit organizations are in the nature of pure public good (government) and pure profit (enterprise) in terms of their attributes and positioning. At this juncture, whether NPOs can lead the creation of social values is even more important. Operators should think about how to continuously strengthen their core competitiveness through the process of value creation and remain invincible. This study tries to use the literature research in the past to propose ＂value chain theory＂ to build the way that non-profit organizations in the process of social value creation, from ＂mission strategy＂ to ＂project planning＂ to ＂service performance＂ and so on The discussion of the relevance of the three variable paths covers- Proposition 1: ＂Mission Strategy＂ has a positive impact on ＂service performance＂; Proposition 2: ＂Mission Strategy＂ has a positive impact on ＂Project Planning＂; Proposition 3: Proposal 4 has a positive impact on ＂service performance＂; Proposition 4: ＂Proposal Planning＂ has four propositions of mediating effects between ＂mission strategy＂ and ＂service performance＂ To help non-profit organizations grasp their core competencies and to promote future sustainable development.