台北市身心障礙領域工作整合型社會企業之浮現，與鑲嵌在身心障礙福利改革脈絡中庇護工場之組織變遷有關。職此，本研究旨從歷史制度論觀點，結合文獻分析法與深度訪談法，探討我國庇護工場、工作整合型社會企業相關政策立法之歷史變革，並研究行動者與身心障礙福利制度之間的交互作用如何形塑台北市非營利身心障礙就業組織制度場域—從庇護工場到現行庇護工場與工作整合型社會企業兩種制度並立的演進歷程，進而理解身心障礙領域工作整合型社會企業的現況挑戰與未來發展圖像。主要的研究發現如下：首先，台北市非營利身心障礙組織創建工作整合型社會企業的外生動因包括，政府補助誘因、身心障礙就業相關法規與政策之瑕疵、沉痾的身心障礙者失業問題、外在財務資源的緊縮、日益盛行的社會企業概念；而內在動因則主要是組織為實踐其理念宗旨與招募合適的經營管理人才兩面向。其次，台北市身心障礙領域工作整合型社會企業成立的關鍵時刻為第三部門組織採納台北市勞動局於2011年所研擬之政策方案；此外，部分由庇護工場所轉型的工作整合型社會企業發生了路徑依賴現象。最後，未來台北市身心障礙領域工作整合型社會企業可發展網絡與協力夥伴關係，並有朝向「四重底線」、作為一般勞動市場而與庇護工場同時並存之發展趨勢。 / The emergence of work integration social enterprises (hereafter WISEs) for the disabled in Taipei is related to the organizational changes of sheltered workshops embedded in the context of the disability welfare reforms. Hence, this dissertation adopts the approach of historical institutionalism and the research methods of secondary literature analysis and in-depth interviews to discuss the historical changes of sheltered workshops and WISEs-related policies and legislation; to explore the interaction between actors and the disability welfare institutions in inducing the process of transformation from “sheltered workshop only” system to one where sheltered workshops and WISEs coexist; and to further discuss the challenges and future scenarios of WISEs for the disabled in Taipei. This study finds that firstly, the exogenous factors of the institutional transformation include: government’s policy incentives, the flaws of disability employment regulations and policies, persistent disabled unemployment issues, the tightening of external financial resources, and the growing popularity of the concept of social enterprise. The ideals of the non-profit organizations and the participation of management experts in these organizations appear to be the endogenous factors. The critical juncture of establishing WISEs for the disabled in Taipei is the implementation of WISE policy by some non-profit organizations in 2011. Path dependence is observed in the transformation of some sheltered workshops into WISEs. Finally, the prospects of WISEs for the disabled in Taipei are building resources network and the collaborative partnership, procuring the “quadruple bottom line”, and coexisting with sheltered workshops simultaneously.