本研究目的主要探討我國樂齡社會企業經營模式與策略並比較分析其差異性，以國內兩家不同型態樂齡機構轉型之樂齡社會企業為研究對象，研究方法採半結構式大綱的深度訪談、內容分析及比較研究，深入瞭解其組織經營特性與所面臨的問題等，並對樂齡社會企業與政府提出建議。「樂齡社會企業」經本研究探究並定義為：以樂齡公益為服務導向，透過運用商業方案的經營模式來解決高齡社會問題，創造出活躍老化社會價值之立案登記團體或組織。本研究歸納出以下兩點主要結論：一、樂齡社會企業經營模式可分成五個構面：價值主張、服務對象、關鍵資源、關鍵活動、財務收支；二、樂齡社會企業經營策略包括：樂齡服務導向的社會價值、社會創新的商業策略模式、活躍老化的核心理念、跨域合作共創資源分享、重視內部人力訓練、配合政府補助彈性發展。

In this study, two representative senior citizens’ social enterprises in Taiwan were selected to explore their business model and strategies, as the recommendations for the institutions and public sector. The research methods used in this study include semi-structured interviews, content analysis and comparative research. This study recognizes the “senior citizens’ social enterprise” as a service-oriented and registered organization that creates social values of active ageing. To solve the senior citizens’ social problems, the social enterprise can take advantage of some suitable business models, including: value proposition, service target, key resources, key activities, and financial planning. They also can accommodate the business strategy, including: service-oriented social value, social innovation, core concept of active ageing, resource sharing among cross-domain cooperation, internal manpower training, and government funding support.