非營利組織長期來存在營運與發展困境，而源起於歐美之公益創投其初始目的即在於協助非營利組織的整體性能力建構及發展，而非針對組織單一特定的專案目標與成效，達到提升組織財務績效、降低責信不足、建構組織能力及改善資源分配效率等目的。然公益創投概念於2002年導入我國至今已有17年時間，至今仍缺乏具代表性之公益創投實務案例，尤其運用於非營利組織之發展案例幾乎未見。基此，本文嚐試透過社會企業之「社會創新學派」(The social innovation school of thought)觀點、並以國內傳善獎為例來分析非營利組織導入公益創投的成效與可行性。具體而言，本研究脈絡在透過探究過去公益創投無法導入非營利組織之原因，進而梳理公益創投是否真有助非營利組織健全發展？試圖提出公益創投在台灣非營利組織發展之可行性與做法，在本研究中提出具建設性的結論與核心價值。

　　本研究採取文獻分析法與深度訪談法為主要研究方法。深度訪談對象在研究樣本篩選上，採用矽谷社區基金會的公益創投中心（Center for Venture Philanthropy,2004）對公益創投界定應具備的五個關鍵要素條件來篩選，最後篩選出現階段我國最接近公益創投定義之個案進行研究訪談，含蓋三方主要關係人（投資方、中介方、被投資方）。研究方法係以文獻和訪談結果為基礎，依社會創新學派觀點進行交叉比對分析，以達到研究目的。本研究以探索性研究角度討論：
（一）我國非營利組織對公益創投概念認知情況？接受程度？
（二）我國非營利組織公益創投運作情形？成效為何？
（三）非營利組織公益創投之主要關係人三方關係互動為何？
（四）我國非營利組織對公益創投的期待與建議為何？

　　整體而言，從文獻資料與訪談內容分析發現：「我國公益創投發展歷程受政府認知與政策推動影響深遠。」亦即公益創投未導入非營利組織而是運用於社會企業，與當時政府對公益創投的認知及政策方向推動有關。研究同時發現經過十年(2008-2019)，國人對於公益創投定義認知普遍仍不熟悉；在『介入與否認知差異』是一項相當重要發現，研究則顯示在有條件下，非營利組織(NPO)並不排斥低介入輔導，甚至期待中介方能帶來更多資源與協助。此外，雖然三方主要關係人對於公益創投認知具落差、運作亦不適應，但卻皆肯定公益創投所帶來的改變與效益，顯示公益創投模式運用於非營利組織發展是有空間及被期待的。

Non-profit organizations have long faced operational and development dilemmas, and the initial purpose of Venture Philanthropy originating in Europe and the United States is to assist non-profit organizations in the overall capacity building and development, rather than targeting a single specific project goal and effectiveness. Improve organizational financial performance, reduce accountability, build organizational capabilities, and improve resource allocation efficiency.

However, the concept of Venture Philanthropy has been introduced to Taiwan in 2002 for 17 years, and there are still no representative cases of Venture Philanthropy, especially the development cases applied to non-profit organizations. Based on this, this paper attempts to analyze the effectiveness and feasibility of non-profit organizations to introduce Venture Philanthropy through "the social innovation school of thought" by taking the Spread-conscience Award as an Example.

Specifically, the context of this study is to explore why past Venture Philanthropy cannot be introduced into non-profit organizations, and whether it is really helpful for non-profit organizations to develop soundly. In an attempt to propose the feasibility and practice of Venture Philanthropy in the development of non-profit organizations in Taiwan, constructive conclusions and core values are proposed in this study.

This study adopts literature analysis method and in-depth interview method as the main research methods. In-depth interviewees used the Center for Venture Philanthropy (CVP, 2004) to screen five key factors that should be defined in the definition of Venture Philanthropy. The final screening stage is the closest in Taiwan. Research and interviews on the definition of Venture Philanthropy include the main stakeholders of the three parties (investors, intermediaries, and investees). The research method is based on the literature and interview results, and cross-match analysis is carried out according to the social innovation school of thought to achieve the research purpose. This study is based on exploratory research:

(1) What is the perception of the concept of Venture Philanthropy by non-profit organizations in Taiwan? acceptance?
(2) How is the operation of non-profit organizations in Taiwan? What is the result?
(3) What is the interaction between the main stakeholders of the three parties for Venture Philanthropy?
(4) What are the expectations and suggestions of non-profit organizations in Taiwan for Venture Philanthropy?

On the whole, from the literature and interviews, it is found that: "The development of Taiwan's Venture Philanthropy is deeply influenced by government cognition and policy promotion." That is, Venture Philanthropy has not been introduced into non-profit organizations but applied to social enterprises. It is related to the cognition of Venture Philanthropy and the promotion of policy directions.

The study also found that after ten years (2008-2019), Taiwan are still unfamiliar with the definition of Venture Philanthropy; the “interventional difference” is a very important discovery, and the research shows that under the condition of NPO does not exclude low-intervention counseling, and even expects the intermediary to bring more resources and assistance. In addition, although the main stakeholders of the three parties are not satisfied with the gaps in Venture Philanthropy and the operation, they all affirm the changes and benefits brought by Venture Philanthropy, indicating that there is room and expectation for the development of Venture Philanthropy mode for non-profit organizations.

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