從時代趨勢中洞悉到女性創業議題的重要 ，爰發現青輔會「飛雁專案」下之非預期性政策產出(「中華飛雁創業互助協會」)的關鍵地位與價值，於檢視該組織背後的脈絡因素中覺察到「新制度主義之鑲嵌性概念」與「動態社會資本理論建構」間不謀而合，除確立女性創業環境下公部門（青輔會）、非營利組織（中華飛雁創業互助協會）及個人(微型女性創業者)間之互為鑲嵌關係，更因該組織成立而點明女性創業之動態社會資本建構過程，調和過去二元價值對立的窘境，透過實務與理論間交互檢證，開創女性創業、非營利組織及社會資本理論間之新紀元。 / Owing to the key status and value of the Women Entrepreneurs Association of Taiwan (WEAT) and unpredictable policy output of the“Free & Yong Program ”of National Youth Commission of Executive Yuan (NYC), this paper seeks to identify the importance of current trend issue about women entrepreneurship. In viewing the inner factors of the organizational context, I find there’s a coincidence between the“ embedding concept of new institutionalism” and “dynamic construction of social capital theory”. It not only sets up the correlation among Gov (NYC), NPO（WEAT）and individual (women mircrobusinesses entrepreneurs), but also makes the process of dynamic construction of social capitals in women business clear, harmonizing the paradox of structural/rational dualism in the past. The Interviewing and case study design are mainly employed methods in this research to cross-check practice and theory and thus depicts a better interaction among women entrepreneurship, NPO and social capital theory.