以 SROI 評估老人日間照顧之社會效益－以新北市某日照機構為研究對象

The Social Return on Investment of Day Care Centers for the Elderly – An Example of Day Care Center in New Taipei City

鍾美玲(Chung Mei-Ling)

指導教授 ： 季力康 ； 楊慰芬

國立臺灣師範大學/運動與休閒學院/樂活產業高階經理人企業管理碩士在職專班/碩士(2020年)

https://doi.org/10.6345/NTNU202001276

摘要

人口快速老化是台灣必須面對的現實，在政府財務、人性親情考量下，在地老化是多方接受方案，當中專業的社區型銀髮日間照護機構對達 90% 亞健康以上的長者是非常重要的老人照護場域。在政府大量社會福利資金及社會團體投入長照服務產業時，應該要有適當的衡量工具來了解日照機構的執行效益，本研究以近期常用於衡量非營利組織與社會企業的 SROI 方法對新北市某日照中心進行效益評估，以該中心內工作人員、接受托顧長輩及其家屬為研究對象，與利害關係人作更明確溝通，將認知困難的質化效益進行量化價值轉換。SROI 數值僅為個案參考，不具比較目的，重要的是與利害相關人溝通過程中的觀察與後續改善成果，並於 SROI 分析過程中，探討利害關係人對機構目標效益認同與達成狀況，期能作為其他日照組織營運規劃的參考。本研究所得結論如下：一、本研究之日照中心 SROI 值為 35.32，即投入 NT$ 1元成本，可以獲得社會效益回報為 NT$ 35.32元。在變更部份假設的影響程度後，得到 SROI 敏感度分析值介於 19.94 至 38.09 之間。二、在 SROI 方法的執行過程中發現，工作人員認同並實踐組織經營的核心價值，具工作榮譽感；家屬對日照中心的依賴程度比長輩/使用者還高，對其個人生活效益成果貢獻極大；長輩/使用者最在意身體健康機能，非常肯定日照中心對其正向情緒與恢復或維持自我生活能力的貢獻，符合組織為長輩/使用者建立美好生活樣態的目標。

關鍵字

日間照顧 ； 社會企業評估 ； 社會投資報酬率 ； SROI

並列摘要

Taiwan must face the reality of rapid population aging. Aging in place is accepted by multi-party when considering the government finances and human affection. The professional local day care centers for the elderly are very important institutions for more than 90% of the sub-healthy elderly. We should have appropriate measurement tools for Long-Term Care institutions when the government invests a lot of social welfare funds. In this study, the SROI method which recently used to measure non-profit organizations and social enterprises is used to evaluate the effectiveness of a day care center in New Taipei City. We take staff, the elders and their families in the day care center as the research objects, called stakeholders. To communicate with stakeholders more clearly and value convert the hardly cognitive qualitative benefit. The SROI value is only for case reference, not for comparative purpose. What important is the observation and follow-up improvement results in the process of communicating with stakeholders. In the process of SROI analysis, to check whether the stakeholders are consistent with the target benefits of the organization, which can be used as a reference of operation plan for other day care centers for elderly. The conclusions of this study are as follows: 1. The SROI value of this studied day care center for elderly is 35.32, that is, investing NT$ 1 will get NT$ 35.32 of the social benefit return. The SROI sensitivity analysis value is between 19.94 and 38.09 after changing the influence degree of some assumptions. 2. During SROI implementing, we found that：Staff recognized and practiced the core value of organization, with a sense of work honor. The family members are more dependent on the day care center than the elders, and pay more attention to the outcome of their personal life benefits. The elders are most concerned about their physical health and function, and are very sure of the contribution of day care center to their positive emotions and their ability to recover or maintain their own lives. The conditions above meet with the organization‘s goal of creating a better life for elders.

並列關鍵字

day care centers ； social enterprise assessment ； social return on investment ； SROI

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