以SROI觀點探討USR計畫之社會效益與平台治理模式：以「千手扶學」教育介入行動為例

Assessing Social Impact and Platform Governance in University Social Responsibility: A Social Return on Investment Analysis of the ''Thousand Hands Education Program''

近年來，大學社會責任（University Social Responsibility，USR）已成為臺灣高等教育回應社會需求與實踐永續發展目標（Sustainable Development Goals，SDGs）之核心政策。然而，USR計畫的社會效益如何被有效衡量，其組織運作如何確保永續性，仍是學術界與實務界共同面臨的挑戰。本研究以社會投資報酬率（Social Return on Investment，SROI）為分析架構，針對大學社會責任（USR）計畫「千手扶學」進行社會效益與組織效能評估，旨在建構一套結合量化計算與制度觀察之USR評估模式。研究採混合方法，蒐集學童、家長、志工、教師與行政人員等利害關係人資料，依據SROI六大步驟進行社會價值轉換與比值計算。結果顯示，兩項子計畫分別達成SROI值4.11與4.19，驗證USR行動具高度社會回報潛能。組織面則透過制度化教案、知識交接與跨域平台協作，展現出可持續治理與反思機制。本研究之創新在於，將SROI模型應用於評估教育型USR計畫中難以量化的情感支持與社會互動效益，並整合平台治理理論，提出一套兼具社會價值彰顯與組織韌性分析的整合性評估框架。研究亦提出USR平台轉型、社會價值量化與知識治理等實務建議，補足現行USR評估模式在制度面與理論邏輯之缺口，為高教永續實踐與地方創生提供具體對策。

In recent years, University Social Responsibility (USR) has become a core policy for Taiwanese higher education to respond to societal needs and implement the Sustainable Development Goals (SDGs). However, how to effectively measure the social impact of USR programs and how their organizational operations can ensure sustainability remain significant challenges for both academia and practice. This study applies the Social Return on Investment (SROI) framework to evaluate the social impact and organizational effectiveness of the ''Thousand Hands Education Program,'' a University Social Responsibility (USR) initiative in Taiwan. Adopting a mixed-methods approach, the research collects data from multiple stakeholders—including students, parents, volunteers, faculty, and administrators—and operationalizes the six-step SROI methodology to monetize educational outcomes and calculate impact ratios. The results indicate SROI values of 4.11 and 4.19 for the two core interventions, highlighting substantial social returns. In organizational terms, the program demonstrated sustainable governance through structured curricula, systematic knowledge transfer, and interdepartmental collaboration. The innovation of this study lies in applying the SROI model to assess intangible benefits such as emotional support and social interaction in an educational USR program, and integrating it with platform governance theory to propose a comprehensive evaluation framework that addresses both social value articulation and organizational resilience. The study further provides practical recommendations on platform-based governance, impact quantification, and institutional resilience, thereby addressing key gaps in current USR assessment models and contributing to higher education's role in social sustainability and local revitalization.