在現今瞬息萬變的新經濟環境中，創新比以往更為重要，它更是企業提升競爭力的關鍵因素。近年來由於全球化的風潮及社會結構之變遷，農會之經營面臨困境，為期農會能永續經營，農會除了提升信用部經營競爭外，並應積極開發多元經濟事業。早期農會接受政府委託辦理公糧倉儲、碾米、以及配銷肥料、農藥賺取穩定手續費為業務重心的時代環境已不再，因此農會創新經濟業務勢在必行。 基層農會中信義鄉農會有效的整合資源與適度的多元化經營，整合一級農業生產與供應、二級具標準化、安全製程的加工與三級農業休閒（服務業）資源，將梅子加工廠結合原住民文化行銷，再逐步擴建賣場與休閒旅遊服務中心，形成了「梅子夢工廠」園區，是少數展現一、二級和三級產業的綜合特色，走向六級產業的典型模式。另外，梅子夢工廠勇於創新與嘗試在現今競爭的環境中，不斷推陳出新，將許多當地文化放入產品當中，使得梅子夢工廠的業務績效顯著。 故本研究針對個案農會深入探討農會組織在面臨經營壓力及問題時，經濟業務會有那些創新的類型產生，並運用財務性指標來衡量農會經濟業務創新對績效的影響。研究結果顯示梅子夢工廠較著重於產品及行銷創新類型的組合，也發現在此個案中突破式創新在績效的表現上比漸進性創新在收入計劃目標達成率、收益成長率及盈餘有明顯的成長。另外，創新活動的投入在短時間內並無法看出效果，因為初期還在此新產品的投入階段，本個案的結果也顯示創新於投入後1~2年才看得出績效的表現。 In today’s new and everchanging economic environment, innovation is more important than before. Virtually, it has become a key factor in enhancing corporate competitiveness. In recent years, due to the trend of globalization and the change of social structure, the farmers’ associations are facing difficulties in operation. In addition to the enhancement of competitiveness of credit department, for sustainable operation, the farmers’ association should actively develop multiple economic businesses. In the earlier days, the farmers’ associations were mandated by the government to handle the storage of public grains, milling and distribution of fertilizers and pesticides and stably earn the fees by focusing their operation on above-mentioned businesses. But the era and environment are gone that the innovation of new economic businesses seem to be imperative for the farmers’ association under new operation environment. In the local level of farmers’ associations, Sin-yi Township Farmers’ Association effectively integrated resources and properly developed diversified operation by integrating the primary agricultural production and supply, secondary processing of standardized, safe process and the third agricultural leisure (service industry) resources. They combined plum processing plant with aboriginal cultural marketing before expanding step by step the market and leisure travel service center to form a “Plum DreamWorks” park. It is a typical operation model of the third industry. In addition, the “Plum DreamWorks” has courage to innovate and try to keep evolving under current keenly competitive environment by integrating much of local culture into products. The “Plum DreamWorks” has very good business. So through the case farmers’ association, the study deeply explored which types of innovation of economic businesses will be introduced by the farmers’ association when they face operation pressure and problems and used performance indicators to measure the effects of innovation of farmers’ association economic businesses on the performance. The results showed that “Plum DreamWorks” emphasizes more on the combination of products and marketing innovations and the gains grew 85% in 2009. In addition, the input of innovation activities may not bear the fruits in short time because the initial period is the input stage of new products. The results of the case also showed that it might take one or two years after input of innovations to see the demonstration of performance.