本研究聚焦於台灣非營利組織（Non-profit Organization, NPO）如何從傳統慈善模式轉型為永續經營模式，旨在探討 NPO 在當代社會所面臨的結構性挑戰，包括組織管理、人才維繫、資源籌募，以及傳統慈善模式不可持續等困境尋求解答 。本論文的核心探討是透過對「舊鞋救命國際基督關懷協會」與「中華基督教救助協會」的雙個案訪談與分析，發展出一個兼具社會使命與財務自主的整合性 NPO 永續轉型框架 。
近年多項針對台灣非營利組織（NPO）的研究指出（公益平台文化基金會，2023），財務穩定性與人力資源不足已成為非營利部門面臨的主要結構性挑戰。指出，多數台灣 NPO 在募款環境日益競爭的情況下，普遍承受財務來源不穩定的壓力，並因薪資條件受限與跨領域能力需求提高，而出現人才招募與留任困難的現象。KPMG (2023) 亦顯示，非營利組織在永續治理與社會影響力推動上，最顯著的限制之一即來自資源匱乏，其中包含財務彈性低與人力資源不足等問題。綜合兩份研究成果可見，財務與人力的不穩定性已成為大多數台灣 NPO 共同且持續性的核心營運挑戰（公益平台文化基金會，2023；KPMG，2023）。
本論文將深入分析如何借鑑企業管理學的理論、技術與策略，以及約翰・麥斯威爾的領導學，社會投資報酬率（Social Return On Investment, SROI）做為可供NPO績效的管理工具，藉助社會影響力投資（Social Impact Investment, SII) ，協助非營利組織克服困境，並發展出兼具社會使命與財務自主的永續經營模式。研究將透過文獻分析、台灣在地個案研究，提出具體、可行的策略建議，期望為台灣非營利組織的專業化與永續發展提供理論與實務上的貢獻。

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