1985年開始，台糖公司在不與民爭利的原則下拓展蝴蝶蘭事業的發展，延續台灣社會對於蝴蝶蘭的喜好與優勢，進行花卉產業之商業化；產業的萌生源於隸屬於國營事業體制下的正式化組織，基於組織中制度企業家之社會技能動員組織中的成員且策動策略變革，而讓組織固有的制度優勢得以發揮，也克服了體制僵化的瓶頸，而成就了蝴蝶蘭產業於台灣甚至在世界的發展。 本研究透過田野調查以及非線性之質化比較方法，試圖分析台糖開創蝴蝶蘭產業組織新制度的建構模式。研究時間點的劃分，主要以1985年蝴蝶蘭產業小型試種至2001年組織邁入新紀元為止。事實上，在制度環境的架構上，台糖公司發展新興產業的抉擇，隨時間而有階段性的選擇，凸顯了新制度理論在制度環境變遷上歷史性之偶然的觀點(Mizruchi et al. 2006)。事實上，台糖公司落實蝴蝶蘭產業之發展並使之商業化，必須透過三個面向予以說明，首先，制度環境上，組織透過鬆散式結合之運作邏輯化解正式化組織過於僵化的運作模式，並藉此運用正式化組織之資源，結合組織內外之正向的制度環境，發展領先的蝴蝶蘭經營與栽培能力。另外，能夠如此地善用組織資源與變革制度環境，關鍵在於推展產業時，組織任用具有社會技能的制度企業家，不僅聯繫組織內外之菁英，也創造了獨特的經營模式。最後，制度能夠逐漸形成，必須觀察個體行動對於制度環境日常生活實踐的情形，台糖公司在產業開創之時，因其農業企業公司之特質具備優異的農業知識，又基於台灣民間蝴蝶蘭知識資源深厚，經由非正式的接觸，創造了蝴蝶蘭知識，也透過互動的模式擴散知識的分享。 / Taiwan Sugar Company developed an Orchid industry in 1985. It turns flower planting into business in order to continue the advantage in Taiwan. The industry originated from State-owned enterprises, which is the formal way of organization. The organization succeeded in developing orchid industry in the world. It helps that there are entrepreneurs who have the social skills to mobilize members and alter strategies in the organization; therefore, the organization can expand these useful institutions and resolve the institutional myth. The study used field research and qualitative comparative analysis to analyze the structural model of the organizational institution when Taiwan Sugar Company initiated orchid industry from 1985 to 2001. In fact, choosing the produce for this developing industry depends on different stages. It appears that the viewpoint of new institutional theory is that institutional transformation is historically contingent (Mizruchi et al. 2006). Actually, there are three levels that Taiwan Sugar Company uses to develop orchid industry and turn flower planting into business. First, the organization is loosely coupled with formal organization in order to resolve inconsistencies. Moreover, it uses the resources of formal organization and links institutional environment. There was positive feedback about becoming a pioneer in managing and planting in the orchid industry. Second, because there are entrepreneurs who have social skills, the organization can use the advantage of resources and institutional environment. It not only connects the people who own high capability in orchid, but also creates special business model. Finally, the study surveys individual action in the institutional environment, in order to research and understand how to form an institution. When Taiwan Sugar Company created the orchid industry, it was a state-owned enterprise and had rich knowledge in agriculture; in addition, there is rich knowledge about orchids in Taiwanese society. From interaction between the members in the organization and farmers in society, it has created knowledge in orchids and diffused the knowledge in the field.