2007 年7 月11 日修正之身心障礙者權益保障法(以下簡稱身權法)，明訂庇護工場屬於身心障礙者就業類型之一種，應有勞僱關係。許多庇護工場經過這三年多角色身分的轉變，除難以適應外，庇護工場的經營更是虧損的多。許多庇護工場的經營者紛紛呼籲政府應該提出改善解決之道。本文透過深度訪談及觀察臺北市庇護工場遇到的實際困境，據以探究庇護工場轉型社會企業的可能性。本文發現，身權法實施三年多以來，庇護工場的經營困境包含：定位認知的差異、職業輔導評量的限制、產能核薪無一致標準、欠缺兼具服務與經營能力的專業人才、盈餘認定的困境。基此，本文從法制面及組織面各提出短、中、長期的建議，探討庇護工場藉由政府推動社會企業的政策找出轉型的可行性。

According to the revisions of the Act for the Protection of the Rights and Interests of (Physically and Mentally) Disabled Citizens on July 11, 2007, sheltered workshops are to be provided to protect the working rights of the disabled within a protective environment that secures employment opportunities with proper employer-employee relations, pensions, and National Health, Occupational Hazard and Labor Insurance. However, since the amendment passed, these institutions have transformed from service providers into managing operations. In their new role as management, they face adjustment difficulties and deficits; hence they urge government to assist as profit is difficult in a highly competitive market when disadvantaged workers require assistance from employment specialists, especially since centers are run by social welfare organizations, not professional business management.This study seeks to understand the status quo of sheltered workshops. Through in-depth interviews, the difficulties of sheltered workshops in Taipei City are observed. These theories and practices, along with data analysis, allows possibilities for transformation in Taiwan. Among the issues sheltered workshops have encountered in the three years since passage are: defining sheltered workshops, legal salary standardization, balancing service and management, and lack of managerial personnel. This study offers several conclusions, namely that key to successful workshops is hiring management and service professionals and focusing on achieving a suitable economic scale could address their financial problems. Finally, this study investigates the possibility of transformation of sheltered workshops, per government policies, into social enterprises, with the following suggestions: look at varying concepts of a social enterprise and develop a model; start by establishing one or two social enterprises as a precedent for such transformations; provide legislation for social enterprises.