社會企業是一個新興的企業概念，結合非營利組織的社會使命，以及一般企業的效率以及自我維持能力。這個創新的企業概念對於如何提升傳統非營利組織的經營效益，有很大的影響。然而一個非營利組織要朝向社會企業的方向調整，要建立有效的社會企業的商業化模式，其背後卻也隱藏著一些危機與挑戰。布農部落在文化產業發展的成功案例，很值得深入探討。本研究以系統動態學為方法，探討此個案背後所蘊含的因果環路結構，並提出文化產業發展的影響結構，以及釐清布農部落發展策略背後的因果環路。結果顯示傳統的發展模式較容易陷入文化商品化的陷阱，而布農部落採取的商品文化化策略，成功建構出布農文教基金會自我支撐、並長期朝向組織目標發展的經營模式。本研究並分別就文化產業的商業模式層面，以及社會企業的經營管理層面，討論本研究的意涵，以提供未來社會企業經營與策略創新的參考。

Social enterprise is an emerging concept of enterprises. It integrates the social mission of non-profit organizations and the efficiency and self-sustainability of private companies. The new concept has important impacts to traditional non-profit organizations. However, there are many risks and challenges for a non-profit organization to transform into a social enterprise. The Bunun Tribe is successful in developing social enterprise strategies for cultural-based industry. This study uses system dynamics to analyze the development model of the Bunun Tribe. The result shows that the traditional industrialization model is more likely to be trapped by the short-term benefits and lost the long-term competence. The models adopted by the Bunun Tribe avoid the deficiency and could be a good reference for other organizations. Implications of this research are also discussed.