隨著社會變遷與醫療衛生的進步，生育率與死亡率雙雙出現下降的趨勢，整體人口結構快速趨向高齡化，使得長期照顧需求人數也同步增加。同時因家庭的照顧功能逐漸式微，使得個人與家庭的照顧壓力日益加重，進而連帶產生社會與經濟問題，因此，建立完善的長照體制，成為完備社會安全體系關鍵議題之一。政府推行各項社會福利政策，以解決民眾對於長照之需求，然而由於官僚體制之諸多限制，使得其施行成效不彰，民間之私人企業多以營利為目的，著實難以要求其無償為大眾提供公共服務，私部門無法完全取代公部門，公部門亦無法否認私部門存在之必要性，因此更彰顯非營利組織存在之必要性。故本文將採取石川圖分析與TOP多元觀點分析法，就非營利組織之功能與社會價值，進行長照2.0之分析，使非營利組織與政府得以在長照政策上扮演彌補政府缺失之重要角色，並令民眾之生活福祉極大化。

With the social changes and the progress of medical and health care, both fertility and mortality have declined, and the overall population structure is rapidly aging, which has led to a simultaneous increase in the number of long-term care needs. At the same time, due to the gradual decline of the family's care function, the pressure of care for individuals and families is increasing, which in turn leads to social and economic problems. Therefore, establishing a sound long-term system has become one of the key issues in a complete social security system. The government promotes various social welfare policies to solve the people's demand for long-term photos. However, due to the many restrictions of the bureaucracy, its implementation is not effective. Private enterprises are mostly for profit, and it is difficult to require them to provide public free of charge. Service, the private sector cannot completely replace the public sector, and the public sector cannot deny the necessity of the existence of the private sector, thus further highlighting the necessity of the existence of non-profit organizations. Therefore, this paper will analyze with the Ishikawa Diagram and the Multiple Perspective Analysis method, and analyze the long-term care policy 2.0 of the non-profit organization's function and social value. So that the non-profit organization and the government can play an important role in making up the government's lack of long-term policy, and to maximize the well-being of the people.