社會企業選擇適用公司法或財團法人法相關問題芻議

公司型或財團法人型社企，在法律上具有重大意義，然而，即便經由本文之分析，初步得出公司型社企係屬較為有利之社企組織方式，惟現行公司法有關社企之規定並非完整，從而，制定社企專法抑或修正公司法相關規定，增訂社企專章毋寧是可以考量之選項。而本研究主題在管理上之意涵則在於，當社企在選擇其組織形式時，分析公司及財團法人兩種組織形態，藉以協助社企選擇最有利之組織形式，使公司型社企得以有效運用公司之相關資源，從而實現該社企之組織目標。職是，本文以此為題，對於公司社會責任與社企選擇適用公司法或財團法人法等相關問題進行探究。

關鍵字

公司社會責任；公益公司；社會企業；財團法人；未分配盈餘

並列摘要

Company or foundation-type social enterprises have significant legal significance. However, even though the analysis of this article preliminarily concludes that company-type social enterprises are a more favorable form of social enterprise organization, the current company Act regulations on social enterprises is not complete. Therefore, formulate a social enterprise Act or amend the relevant provisions of the company Act, and adding a social enterprise chapter are options that can be considered. The management implication of this research topic is that when social enterprises choose their organizational forms, they analyze the two organizational forms of companies and foundations, to assist social enterprises choose the most beneficial organizational form, so that company social enterprises can effectively use the relevant resources of the company to achieve the organizational goals of the social enterprise. The purpose of this article is to use this as the title to explore issues related to company social responsibility and the choice of social enterprises to apply the company Act or the Foundations Act.

並列關鍵字

Company Social Responsibility ； Benefit Corporation ； Social Enterprise ； Foundation ； Undistributed Surplus Earnings

參考文獻

經濟部，「社會企業行動方案（ 103-105 年）」， 2014 年 9 月，頁 1-22 ：http://www.ey.gov.tw/Upload/RelFile/27/716149/8d8b6be7-0e21-4a37-9c72-871e28b325d2.pdf。

Google Scholar

Sechsundzwanzigster Subventionsbericht, Bericht der Bundesregierung über die Entwicklung der Finanzhilfen des Bundes und der Steuervergünstigungen für die Jahre 2015 bis 2018: https://www.bundesfinanzministerium.de/Content/DE/Downloads/Broschueren_Bestellservice/2018-08-23-subventionsbericht-26.pdf?__blob=publicationFile&v=2。