2014年衛福部補助台灣社會福利學會辦理的「全國社區換工推動及換工平台建構計畫」（換工計畫）以時間銀行為模型，試圖結合台灣早期農村社會的互助換工文化進行，本研究以連續參與該計畫兩年的社區為對象，選出三個地理位置與社區型態皆相異的台北吉慶社區、高雄文賢社區，以及花蓮司邁爾社區，使用質性研究的訪談法進行資料蒐集，一共訪談11位社區代表。研究發現，在文化層面，時間銀行與傳統換工概念的結合並不順暢，對於互助精神的理解需要更細膩的考量，包含族群、地區與世代差異；在操作層面，服務交換項目多屬日常生活瑣事，讓人印象深刻與驚喜的傾向於技藝、專業性服務；在群組層面，社區皆面臨多為女性、退休者參與的狀況，使得群組豐富性與社會資本發展受限。在未來拓展上，存在熟悉信任程度與風險責信的疑慮，跨域合作時，管理、經費與界限等問題也隨之浮出檯面。

Although people used different terms for mutual aid practice in the past, the concept and practice of labor exchange has been embedded in the agriculture society in Taiwan for a very long time. As we enter the era of industry and information the traditional connection and trust is being challenged. The government funded experimental program combined with the traditional labor change and the concept of time bank aim to restore the mutual aid spirit in the community held from 2014 to 2015. The nationwide experimental program took place among different communities. The purpose of the study was to investigate the meaning and practice of time bank to community development in Taiwan. The study sample was purposely selected from communities that have participated in the experimental program for 2 consecutive years. Including Gi-Chin Community located in Taipei, Wen-Sian Community located in Kaohsiung and Smile Community located in Hualien. In total 11 community leaders and program participants were selected and interviewed in depth. The findings of the study were as follow: 1. From a cultural aspect: The connection between the concept of time bank and that of labor exchange (Hwan-Gung，換工) was not smooth. The combination of concept and practice needs more delicate considerations with regard to ethnic, area, and generation differences. 2. From the contents of labor exchange aspect: The content for exchange consisted mainly of daily chores, it was easy and convenient for helpers and accepting helpers when needed. Professional or technical jobs like cutting hair, sewing, and building houses were especially welcomed and a source of surprise. The participants expressed that mutual aid among community members was usual not just because of the experimental program. 3. From the participant aspect: The participants were manly female and retired. It limited the richness and scope for the future development of labor change practice. As the scope of the groups increase the trust level between people decrease. It brings a management problem once the community boundary is crossed.