臺灣博碩士論文加值系統

企業社會責任之議題發展至今日益受國際所重視，其意義與內涵也被各界賦予不同的定義，其企業社會責任乃是企業經營者滿足於產業內各個利害關係人之需要的利益並將其責任相結合。企業社會責任(CSR)乃是在追求獲利之外同時結合企業能力與社會資源並對其社會環境做出相關貢獻以達到相關利害關係人之需求被滿足。為了能夠強化各個大專院校與在地區域連結合作，教育部在106年度推動大學社會責任實踐計劃以實踐大學社會責任(University Social Responsibility, USR)。大學機構本身具有非營利組織之特性，利潤的追求並非組織的目的但是需要在永續經營及人才培育的前提下，創造其價值及效率之提升。
本研究以社會投資報酬率(SROI)去衡量大學院校在發展USR計劃中為在地社區、環境及經濟所創造之價值以及其所帶來之社會效益，以大學院校在USR計劃所提供之服務回應在地社會需求之角度切入，對其專案計畫執行效率進行評估分析以衡量之成效，期望未來能夠將研究成果提供給社會大眾或是大學校院本身及相關主管機關作為決策之參考。研究結果顯示1元的資源可產生4.40元的社會價值，這樣的結論證實其大專院校在整體政策的執行上具有正向的社會效益並為可值得推動的政策方向並且與社區需求整合的成果效益較佳

The development of corporate social responsibility issues has been increasingly valued by the international community, and its meaning and connotation have been given different definitions. The corporate social responsibility is the responsibility of the corporations to meet the needs of the various stakeholders in the industry and their responsibilities. Corporate Social Responsibility (CSR) is satisfied by pursuing profitability in combination with corporate capabilities and social resources and making relevant contributions to its social environment to meet the needs of relevant stakeholders. In order to strengthen the cooperation between communities and universities in the local area, the Ministry of Education promoted the University Social Responsibility Practice Program in 2006 to implement the University Social Responsibility (USR). The pursuit of profit is not the purpose of the organization but needs to create an increase in its value and efficiency under the premise of sustainable management and talent cultivation.
This study uses the Social Return on Investment (SROI) to measure the value of communities and universities in the development of the USR program for the local community, the environment, and the economy, and the social benefits it brings. The service responds to the needs of the local society and evaluates the efficiency of its project plan to measure the effectiveness. It is expected that the research results will be provided to the public or the university itself and the relevant authorities as a decision-making in the future.
The results of the study show that the resource of NT 1can generate social value of NT4.40. This conclusion confirms that the communities and universities have bring the positive social benefits in the implementation of the overall policy and those bring positive impact result of policy directions that can be promoted and integrated with community needs.

謝誌
中文摘要 I
Abstract II
目錄 III
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 4
第四節 研究流程 5
第二章 文獻探討 7
第一節 高齡化社會 7
第二節 大專院校USR計劃 10
第三節 經營績效的意義及評估 12
第四節 社會價值 15
第五節 成本效益與社會影響力 16
第六節 小結 22
第三章 研究方法 24
第一節 SROI基本認知 24
第二節 SROI 評估流程與說明 25
第三節 SROI 七大原則 29
第四節 小結 31
第四章 東海大學USR高齡計劃效益評估與分析 32
第一節 個案計劃背景說明 32
第二節 個案評估基礎設定 35
第三節 個案評估與分析結果 37
第五章 結論與建議 52
第一節 研究結論 52
第二節 研究貢獻 53
第三節 研究建議 55
第四節 研究限制 55
參考文獻 57
附錄 61

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