近年有越來越多期為社會帶來正面影響力的創業家，採取創立社會企業以發揮社會影響力。然，對經營績效之討論多有不一，故思尋求一明確可行之衡量工具，讓投入後的效益（即社會影響價值）被看見，進而達到有效的社會資源配置。本研究主要以社會投資報酬率（SROI）評估模式進行實證，首藉檢視國內外文獻，瞭解模式運作程序、適用條件與操作限制；其次，以立意抽樣挑選出符合條件之經營組織為研究對象。在實證過程中採德菲法找出適用之評估指標，再以深度訪談法及問卷調查法界定個案中之利害關係人；接著，將評估指標應用於一社區型社會企業個案，最終計算出的SROI為3.84元。透過本研究建構出具參考性、適宜性之社會影響評估指標並提升SROI操作的明確性；實證其可作為有效評估社會影響效益的工具選擇之一。

In recent years, more and more entrepreneurs who bring positive influence to the society have adopted the method of establishing social enterprises to exert their social influence. However, there are many different discussions on business performance. Therefore, it is necessary to seek a clear and feasible measurement tool so that the benefits (i.e. social impact value) after investment can be seen and effective allocation of social resources can be achieved. This study is mainly based on the Social Return of Investment (SROI) evaluation model to conduct empirical research. First, this study reviewed the literature to understand the operation procedures, applicable conditions and operation restrictions of the model. Second, it selected qualified management organizations by purposive sampling as the study subject. In the empirical process, this study used the Delphi method to determine the applicable evaluation indicators, and then conducted in-depth interviews and questionnaires to define the stakeholders in the case. The evaluation index was applied to a community-based social enterprise case, and the final SROI was NTD 3.84. Through this study, a social impact evaluation index with reference and suitability was constructed and the clarity of SROI operation was improved. It was demonstrated that it can be used as one of the tool options to effectively evaluate social impact benefits.