公益型企業在追求利潤的同時，也較其他產業被社會期許承擔更多社會責任，營利性與社會性的平衡成為照護服務企業的重要課題。本研究藉由回溯曰本照護產業發展過程，分析照護服務企業的不同發展類型與策略，以期做為國内企業進入照護產業的參考。本研究採取產業結構分析與企業個案，首先以曰本長照保險制度為起點，分析曰本照護產業的結構，進而以NICHII學館、BenesseStyleCare、TSUKUI三家企業為例|說明企業如何兼顧社會性與經濟性；並以COMSN、和民介護、Message三家企業做為失敗案例，指出照護服務產業做為高公益性與高公共性的事業，信任關係是照護服務消費者在購買照護商品時的重要考量，大型企業一旦爆發形象危機將影響開發新使用者進而危及經營。對營利企業而言，最重要的是開拓市場並獲取利潤，但當其做為公益型企業，以提供社會服務做為主要商品時，品質是其最低的倫理門檻。

For the care service business, the balance between business return and social interest is an important matter. This paper, through a review of the development of the care service business in Japan, provides an analysis of different development trends and strategies in the care service industry, with a view to providing a reference for Ta-iwanese enterprises in developing their own care service business. First of all，the stu-dy starts with the care service insurance system in Japan, offering an analysis of the structure of the Japanese care service industry. Then the study illustrates how enterprises take into account both social and economic factors, using NICHIIGAKKAN, Benesse Style Care and TSUKUI as examples. In addition, the cases of COMSN, Watami-No-Kaigo and Message are taken as examples of failure, pointing out that as an industry of high community and public interest, trust is an important consideration for customers when purchasing care service products. If a major enterprise is faced with a crisis in brand image, it would impact the expansion of the customer base, thereby leading to failure of the business operation. For profit-oriented enterprises, the most important considerations are finding new markets and making profit. However, for enterprises of community interest with social service as their main products, quality assurance is their minimum moral threshold.