佛教社會企業利他精神的實踐

Practice of Altruism in Buddhist Social Enterprises

簡意濤(Chien, I-tao)

《法印學報》 11期 (2020/12) Pp. 123-143

摘要

大乘佛教行者認為修行的過程，必須是一方面通過思辨、禪修，來實證此金剛性如來藏空性心、實相心，並獲取無上實相智慧；一方面以利樂眾生的慈悲心，行種種六度波羅蜜之助人、度人的善行，也就是所謂的「悲智雙運」。只有這樣才能證得最後的無上果位。大乘菩薩道本就持自利利他、弘法利生的精神。佛教主張福慧雙修積聚福德（punya）與智慧（jñāna）二種資糧。而「福慧」就是六度。而六度則為布施、持戒、忍辱、精進、禪定以及般若。其中，布施是指積極的利他行為，其目的在於創造善因與善緣。布施不只是物質上的施捨，凡任何有助於創造他益或公益之行為，均可以說是布施。此外，佛教強調，要積極地創造世間上的善因善緣，以增益人類之福，成就人類之慧。此皆與社會企業的理念彼此相應。社會企業（social enterprise）乃一種介乎「第二部門」（企業）與「第三部門」（非營利組織）的組織型態。凡是任何具有公益目標的商業經營以及商業模式，都可以說是社會企業。近年來社會企業在全球各地以及台灣，都有逐漸成長的趨勢。台灣政府近年來也投入相當多的國家與社會資源來推展社會企業，並推出各項輔導政策。因此，社會企業在台灣所扮演的社會問題輔助角色，將更形重要亦是被社會所期待的。目前台灣標舉佛教意象的社會企業並不多見，但亦有日漸增加、成長之勢，舉其較知名的有：滴水坊股份有限公司、里仁事業股份有限公司、大愛感恩科技股份有限公司、茲摩達斯社會企業有限公司、大千佛教文化社會企業股份有限公司……等等。本文的目的，在於討論佛教的利他精神，與社會企業實踐之間連結的可能性以及連結模式，並著重於以佛教教義為基礎，探討佛教實踐社會企業的內在理路，俾能做為未來倡議「佛教社會企業」的理論初基。

關鍵字

佛教 ； 利他 ； 社會企業

並列摘要

Mahayana Buddhist practitioners believe that the process of self-cultivation must be, on the one hand, to demonstrate the Vajrayana Tathagata through careful thought and meditation and to obtain supreme reality wisdom; on the other hand, it is a way path to benefit all living beings with a merciful heart and to do all kinds of good deeds of the six paramitas-helping and saving people-that is, to ＂practice compassion and wisdom simultaneously.＂ Only in this way can we achieve the ultimate fruition. Mahayana Bodhisattva has always held the spirit of benefiting life and others and promoting Dharma. Buddhism advocates the accumulation of merit (punya) and wisdom (jñāna) through the double cultivation of merit and wisdom. ＂Merit (punya) and wisdom (jñāna)＂ correspond to the six paramitas, specifically generosity, discipline, patience, diligence, meditative concentration, and wisdom. Among them, generosity refers to active altruistic behavior, and its purpose is to cultivate good deeds and good relationships. Generosity is not only about giving material things. Any act that helps to benefit others or public welfare can be said to be generous. In addition, Buddhism emphasizes that we should actively engage in good deeds and good relationships in the world, so as to increase mankind's merit and achieve wisdom. All this corresponds to the concept of social enterprise. Social enterprise is a kind of organizational form that is blend of ＂the second sector＂ (enterprises) and ＂the third sector＂ (non-profit organizations). Commercial operations and business models with public welfare objectives can be said to be social enterprises. In recent years, social enterprises have become a growing trend all over the world, including in Taiwan. The government of Taiwan has, in recent years, also invested a considerable amount of national and social resources to promote social enterprises and has launched various guidance policies. Therefore, the supporting role of social enterprises in resolving social problems in Taiwan will become more important and expected by society. Currently, there are not many social enterprises in Taiwan that promote the Buddhist image, but they are increasing and growing. Some well-known social enterprises are Water Drop Teahouse Co., Ltd.; Leezen Co., Ltd.; Da. Ai Technology Co., Ltd.; Cemedas Social Enterprise Co., Ltd.; and Darchen Buddhist Culture Social Enterprise Co., Ltd. The purpose of this paper is to discuss the possibility and mode of connection between the practice of Buddhist altruism and social enterprises, with a focus on exploring the internal logic of the practice of social enterprise based on Buddhist doctrines, to develop a theoretical foundation for future advocacy of Buddhist social enterprises.

並列關鍵字

Buddhism ； altruism ； social enterprise