社會大眾對責信要求意識逐漸抬頭，非營利組織一方面須維護它的使命價值，另一方面又須面對資源有限及案主需求增加的壓力，各界對於績效的重視隨之水漲船高。為進一步瞭解非營利老人福利機構的績效目標與其所面臨的困境，以提出有助於促進組織績效推動的相關建議，本研究運用社會影響力觀點，以立意取樣方法，針對臺灣西部7間非營利老人福利機構，訪談24位核心經營管理者、基層主管／一般員工及長者。研究結果將非營利老人福利機構的績效目標歸納成三構面，並將其面臨的績效困境彙整成四個面向，在進行分析與檢視後，提出以下結論與建議：（1）鼓勵各界跳脫績效目標單向因果邏輯觀念，建構良性循環的非營利老人福利機構績效模式；（2）倡導從「服務使用者中心」到「以人為本」的思維轉變；（3）推動外籍看護工為「人力資源」而非僅是「勞力」的積極作為，重新檢視外籍看護工的勞動條件與運用策略；（4）檢視公私協力運作現況，建構非營利組織與政府對等的夥伴關係。

The society keeps raising the requirement for accountability. The nonprofit organizations, on one hand, have to stand up for their missions and values; on the other hand, they are encountering many obstacles, such as limited resources and augmented stress because of increased needs. In addition, all walks of life ask higher requirement for performance. By using the perspective of social impacts to understand the performance contents and predicaments of nonprofit long-term care institutions for the elderly, we use the method of purposive sampling to conduct 24 interviews consisting of core administrators, first-line supervisors or ordinary employees and elders, which are from 7 nonprofit long-term care institutions in west of Taiwan. For the results of this research, we sum up the performance contents into three dimensions and performance predicaments into four aspects. After further analyzing, this research further come up with the following conclusions and suggestions: (1) to encourage people thinking out of the concept of one-way causality of performance objectives and constructing a virtuous cycle performance mode of nonprofit long-term care institutions for the elderly; (2) to advocate our thinking out of box from “service users centred ” to “person centred”; (3) to treat foreign care workers as “human resources” instead of “manpower” , and to review the labor conditions and application strategies for them; (4) to review the current operations of public-private collaboration and to establish the collaborative partnership between the government and nonprofit organizations.