社會企業的概念原始於西方國家,歐盟委員會與歐洲經濟暨社會理事會於2014年1月達成史特拉斯堡宣言,建構未來5年歐洲地區社會企業發展藍圖,社會企業因此而蔚為風潮。我國行政院於2014年9月4日核定「社會企業行動方案 (103-105 年)」,並宣示2014年是「社會企業元年」,希望能透過商業模式解決特定社會或環境問題的組織,同時追求社會與經濟利益,以創造社會影響力。 關於我國社會企業的發展,如果以「發展方式」區分,可以區分為二種途徑:「第一種途徑,主要以民間自主發展為主」、「第二種途徑,主要以政府政策引導為主」;如果以「組織形態」來區分,可區分為二種途逕:以「非營利組織」為出發點及以「營利組織」為出發點。因為我國社會企業之發展主要是以非營利組織為主,此外政府角色攸關我國社會企業未來發展,故本研究以「非營利組織」為出發點,在其發展為社會企業的過程中,探討政府所應扮演之角色。 本文所採取的研究方法分二個面向,文獻分析法輔以半結構型的深度訪談,文獻分析法係搜尋有關美國、英國、新加坡、南韓、香港及我國等六個國家(地區)的相關期刊、學術研討會論文、碩、博士論文、書籍、政府機關研究報告、民間組織研究報告等資料整理分析,比較社會企業發展脈絡及政府所扮演之角色;而訪談的對象為專家學者、政府官員、社會企業、及「曾參加過或現正參加政府相關就業促進計畫」非營利組織之主要決策者,本研究整合文獻分析法與深度訪談之結果,提出適合我國國情之政府角色。 本研究結果顯示: 1) 各國(地區)政府發展社會企業的主要目標是「創造就業機會」;2) 政府的政策工具兼採自願性工具及混合性工具;3) 政府與非營利組織的認知有落差,非營利組織有朝向「自己對社會企業所認知的社會企業」發展的意願;4) 政府應營造社會企業發展環境,並應尊重非營利組織自主性;5) 政府應在推動初期階段性的輔導社會企業發展;6) 政府應針對「非營利組織」訂定單獨的施政計畫,或是在社會企業行動方案中將「非營利組織」及「營利組織」採取不同的治理模式。本研究並依此研究結果提出我國理想的社會企業具體特徵及模型、社會企業發展政府應扮演之角色及治理模式,以及政策建議。
The concept of social enterprise originates from the Western. In January of 2014, European Commission and European Economic and Social Committee announced Strasbourg Declaration, sketching the blueprint of social enterprise for the next five years. The social enterprise then has become a popular trend. The Executive Yuan of ROC approved "The action project of Social Enterprises from 2014 to 2016" on September 6, 2014. The plan proclaimed the year of 2014 as the starting year of social enterprise. The organization embodied with the business model is introduced so as to solve some specific social and environmental issues as well as to pursue social and economic interests and exert social influence. With regard of social enterprises in Taiwan, they are categorized into two types according to the driving force, they can be one driven by private sector and the other driven by the government assistance. As the categorization is according to the type of organization, one is non-profit and the other is profit. Because the type of non-profit organization is the major one in Taiwan and the government plays a critical role in developing social enterprises, this study focuses on the type of non-profit organization and investigates how the government helps their development. The data was collected by employing the documentary approach and the semi-structured interview approach. The documentary approach collected and analyzed the articles regarding the development of social enterprise and the government role in the United States, United Kingdom, Singapore, South Korea, Hong Kong and Taiwan. The source of articles included journals, conference proceedings, academic theses, books, government reports, and organization reports. The interviewees for the semi-structured interview approach included scholars, experts, government officials, administrators of social enterprises and key NPOs' persons who participated or are participating in the governmental employment promotion plan. The data was analyzed and the role of governance for the social enterprises was interpreted. The results show that 1) the main goal for developing social enterprises in most country is to create opportunities of employment, 2) the policy tools adopted by most governments are the combination of voluntary tool and mixed tool, 3) there is a gap in the concept of social enterprise between the government and NGOs, who are willing to develop towards social enterprises, 4) the government should create a circumstance favorable for the development of social enterprises, and respect NPO's autonomy, 5) the government had better assist social enterprises at their early stage, 6) the government should make plans specifically for the NPO, or implement different plans for the NPO and PO. Based on the results, the study proposes an optimum model of social enterprises with specific characteristics, the role of government and its governance for the social enterprises.