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.