自96年《身心障礙者權益保障法》修法後，庇護工場與庇護員工間改為僱傭關係，庇護工場必須「自負盈虧」。惟庇護工場大多為「非營利組織」，受限於營運及員工狀況，多半只能選擇單一、重複且門檻低之營業類型，不僅需與眾多同類型庇護工場相互競爭，亦難敵一般企業威脅。本文試圖藉由個案探討，了解創新經營模式之可行性。研究結果發現，以觀光工廠發展之庇護工場，能促進身障者的社會參與，改善其生理及心理健康；庇護員工學習門檻較高之專業技術，能為庇護工場帶來較高之附加價值及獲利，庇護員工之薪資亦會顯著增加。

Since the amendment of the “Person with Disabilities Rights Protection Act” in 2007, it is specified that sheltered workshops should provide sheltered employment services for persons with disabilities, who have a willingness to work but have insufficient employability to enter the competitive job market. The employment relationship between sheltered workshops and sheltered employees has been changed, and sheltered workshops must be responsible for their own profits or losses. However, the sheltered workshops are mostly "non-profit organizations", which are limited by lacking the advantages of private sector business operations and staff capabilities. Most of them could only choose a simple, repetitive and low-threshold business type. In these situations, the sheltered workshops not only have to compete with lots of sheltered workshops of the same type, but are also threatened by standard enterprises, and thus are facing tough challenges. This article tries to explore the feasibility of innovative business models through a case study. The results of the study show that sheltered workshops in open areas such as tourism factories could enhance social participation of the disabled and improve their physical and mental health. Furthermore, sheltered employees with higher threshold professional technology could generate higher added value and profits to sheltered workshops. The salaries of sheltered employees would also be increased significantly.