「社會企業」係以推行社會公益理念為出發點，但以營利型態存在的組織體系，不但可藉由有效的營運模式獲利達到自立更生，更將所得盈餘再度投入企業，提升效能減輕社會負擔。在國內，民眾對於非營利組織的社會需求則已超越社會資源的成長速度，非營利組織運作亦遭遇瓶頸，是故，為了擺脫過度依賴外部資源的困境，將營利事業的思維融入非營利組織運作已蔚為風潮，逐漸走向「社會企業」模式。
在競爭激烈的環境中，所有的組織無不積極尋找如何在其產業中尋找利基市場，目的都是期望找到自身的競爭優勢。組織能耐是組織獨特且專屬的資源與能力，若能有效地評估出組織能耐，使能耐與資源整合，則可依此發展出有效的策略。然而，面對詭譎多變的環境，進而發掘組織能耐更能協助經營管理者透過策略的執行，協助組織達成願景目標。本研究以非營利組織轉型社會企業則為研究對象，輔以深度訪談及專家問卷與內容分析進行資料分類，探尋分析非營利組織成功轉型社會企業經營之組織能耐。冀期能提供非營利組織轉型社會企業透過組織能耐評估，做為組織制定策略與修正經營方向之參考，或將核心能耐與策略相互結合，提升組織競爭力。

“Social enterprise” refers to the objectives of these organizations being not only to create employment opportunities for persons with disabilities, but also to provide goods, needs, and services for the poor, homeless, victims of domestic violence, and other underprivileged groups. In the past, Taiwan non-profit organizations depend on governmental assistance and donations from private sector. The growth rate of social demand from non-profit organizations surpasses in the growth rate of social resources, and then the non-profit organizations also encounter a bottleneck. For this reason, to put behind the difficulty of over-reliance on external resources, the mindset of non-profit organization integrating the concept of profit organization has become prevalent and gradually, moving towards the operation model of “social enterprise.”
A major challenge for managers in turbulent environments is to make sound decisions quickly. Organizational capability has been proposed as a meams for addressing turbulent environments by helping manager achieve the enterprise’s vision and goal. The organizational capability indeed is worthy us for exploring and studying more. This study takes the transformation from Non-Profit Organization to Social Enterprise as the case study subject. Through utilizing the interviews and questionnaires, classifying and labeling data by content analysis, this study explores organizational capabilities. Hopefully, the study can provide the evaluation for organizational capabilities to the businesses in the transformation from Non-Profit Organization to Social Enterprise, as the reference for the business operation direction adjustment and strategies making for business owners, or combined core competence and strategies to enhance the competitiveness of enterprises.