在政府相關的政策促進和民間部門的支持與投入下，臺灣社會企業正蓬勃發展。以提供服務或商品販售的積極就業促進的工作整合型社會企業，為臺灣社會企業最常見的一種型式。工作整合的就業模式旨在透過適當的培訓，並利用就業管道幫助服務對象重返就業市場。臺灣的工作整合型社會企業在協助服務對象的就業培訓、諮詢和工作安置上獲得了顯著成效，藉由此歷程也改變了社會大眾對於身心障礙無法就業的認知。在本研究論文中，首先以喜憨兒社會福利基金會為例，說明了該基金會的組織發展特色，特別強調其與臺灣其他社會部門的互動、治理及社會影響。其次，根據於研究團隊的研究發現與觀察，提供了自2000年代中期以來臺灣工作整合型社會企業定義及發展特徵的詳細描繪，並在結論中強調臺灣的工作整合型社會企業的發展與台灣政治經濟環境與政策脈絡下的緊密連結關係。

With the support and input from the government and the private sector, Taiwan's social enterprises are flourishing. Work-integrated social enterprises, which provide active employment promotion for service or commodity sales, are the most common type of social enterprises in Taiwan. The work-integrated employment model aims to help service targets return to the job market through appropriate training and employment channels. Taiwan's work-integrated social enterprises have achieved remarkable results in assisting targets in employment training, counseling and employment. This process has also changed the public's perception that people with physical and mental disabilities are unable to find jobs. In this study, Children are Us Foundation was taken as an example to illustrate its organizational development characteristics, with particular emphasis on its interaction, governance and social impact with other social sectors in Taiwan. Second, based on the findings and observations by the research team, this study provides a detailed description of the definition and development characteristics of work-integrated social enterprises in Taiwan since the mid-2000s. In conclusion, this study emphasizes the close connection between the development of Taiwan's work-integrated social enterprises and Taiwan's political and economic environment and policy context.