近十幾年來,由於經濟不景氣,台灣非營利組織在政府補助與外界資金挹注不足的情況下,迫使許多非營利組織另尋出路,以企業經營的方式注入資金,讓組織得以永續經營,於是結合社會使命與追求利潤的「社會企業」便因應而生。本研究欲探討消費者在面對社會企業產品時,消費者社會企業認知對社會企業產品購買意願的影響,並探討同理心對兩者之間是否具有調節效果。本研究以購買庇護工場產品之消費者為主要研究對象,採用問卷調查法蒐集資料,透過階層迴歸分析驗證研究假說。研究結果顯示,35歲以下女性、曾參與義工經驗之消費者,具有較高的同理心;有參與義工經驗的女性消費者,購買社會企業產品意願較高;消費者社會企業認知可促進消費者對社會企業產品之購買意願;消費者同理心對社會企業認知與社會企業產品購買意願之間具有調節效果,其中高同理心消費者較低同理心消費者,具有較高購買社會企業產品意願。故社會企業經營應推廣義工活動,提升消費者同理心與社會企業產品購買意願;同時應強化消費者同理心和社會企業認知,有助於提升社會企業產品購買意願。 In recent years, due to the economic depression and under the circumstance of insufficient government subsidy and external funding, nonprofit organizations in Taiwan were forced to find other ways of getting more funding for the purpose of the sustainable development of organization. Therefore, social enterprises generated, which combine social mission with the pursuit of profit. The study will explore that if consumers’ cognitions of social enterprises affect purchase intention when consumers see products of social enterprises, and if the empathy modulates between consumers’ cognitions and purchase intention.Consumers who purchase products of sheltered workshops were the main target. The questionnaire was used to collect data, and the revalidation hypothesis was analyzed by the hierarchical regression analysis. The result shows that the female consumers under the age of 35 who have participated in volunteer service express more empathy; besides, the participating in volunteer service female consumers have more willingness to buy the products of social enterprises.Consumer cognition of social enterprise can promote the consumer purchase intention to buy the products of social enterprises. Moreover, consumer empathy has a moderating effect between the social enterprise cognition and purchase intentions for products of social enterprises. Of which the advanced empathy consumers express higher intention to purchase the products of social enterprises than the primary empathy consumers. Consequently, social enterprises should promote volunteers’ activities in order to reinforce consumers’ empathy and increase the purchase intention of social enterprises’ product; at the same time, to intensify consumers’ empathy and cognition of social enterprises helps the purchase intention of social enterprises’ products.