| Summary: | 碩士 === 逢甲大學 === 商學專業碩士在職學位學程 === 106 === This study uses case studies aproach. As the population ages and the demand for care services is diversified, in order to meet the long-term demand derived from the increasing disability and dementia population, a community-based long-term service system is established to provide support from families, homes and communities to accommodations care for the diversity of continuous services. In order to meet the long-term need for long-term exposure and reduce the heavy burden of family care, the Executive Yuan passed the “Long-term care for the Decade Plan 2.0” (abbreviated as Long Shot 2.0) on September 29, 2016, and increased the community’s overall care for the ABC model. realize aging in the fields, expanding service volume, service availability, easy access, new payment and payment systems, and tailoring care plans for the rapid development of overall population structure and the ageing population. The Central Government actively plans to implement the Long-Term 2.0 plan (hereinafter referred to as Long 2.0). After the long-term care 2.0 policy, the non-for-profit organization's transformation of the profit-making organization's process and results assessment, on-site verification of non-for-profit institutions and individual in-depth interviews and data collection. However, in order to establish a comprehensive long-term care system, relevant units must still strive to improve the current situation and dilemma of policy changes. In the end, this study can provide suggestions on the improvement of the non-for-profit organization from Taiwan's taxation aspect, operating income cost aspect, social responsibility policy aspect and practice aspect.
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