社會企業之制度選擇與價值呈現

本研究是藉由組織理論探索社會企業的制度選擇、選擇的機制，並呈現台灣社會企業的現況與特色，以及成效評量的課題。從組織的屬性，分析不同類型社會企業的行為特徵，包括鑲入在其制度上的邏輯，而且在面對不同的制度邏輯所可能產生的衝突時的克服方法。另一方面，從組織的價值理念和核心價值，檢視其如何落實在社會企業的經營目標，進而探討社會企業是如何掌控其目標，達成其多重效益，特別是社會價值之評量和呈現。本研究採用文獻探討，以及質化和量化研究方法。文獻探討著重於對社會企業進行界定，探索其特徵和發展趨勢，並釐清社會企業與庇護工場之異同，並就其爭議事項進行深入探討。質化研究是以深度訪談，訪問10家社會企業的經營者。研究者透過文獻整理，以及深入訪談的分析結果，釐清相關的問題，並探索經營體制和價值呈現之間的關聯。研究主要發現，台灣的社會企業發展軌跡可說是與國際社會同步，也有突顯的特色和重要性，雖然我們的規模較小，也較缺乏系統性的經驗整理和模式探討。社會企業的運作，在制度選擇時，多以合法性和利基為優先考量。而社會企業的多重目標，則包含有社會效益、經濟效益、環境效益、文化效益等。受訪者大多強調重視其社會價值，或在不同效益難以兼顧時，仍是優先選擇社會效益，但在實際運作時，成效的評量和展現卻常受限於評量工具之不足，而難以完整呈現價值，導致成效的表達，常是被侷限在經濟的層面。研究者也試圖運用Moore所建構的策略三角，以組織的合法性和社會支持，檢視其制度選擇，以組織的價值宣示檢視其價值呈現，再以策略三角所形成的相互影響，探討各個要素之間的關聯。研究結果發現，在策略三角的各個構成要素之間具有雙向的關聯，並保持一種動態的平衡。若彼此的發展方向不一致時，相關的要素就會進行調整，而後再度進入平衡。未來，除應深入探討和展現台灣社會企業的特色外，有關社會企業之制度運作和價值之呈現仍有許多值得深入探索之空間，也期待實務和學術之間的對話和連結，並且期待政府部門在法制、政策和整體發展環境方面制定配套的措施。因此分別從政策面、實務面，社會工作教育究，以及後續研究提出建議。

關鍵字

社會企業；制度選擇；社會價值；成效評量；庇護工場；多重效益

並列摘要

This study attempts to explore the institutional-choice mechanisms in social enterprise, and presents the status and characteristics of social enterprise in Taiwan. Based on the organization's theory, analyze the behavior of different types of social enterprises, including embed in its institutional logic, but in the face of conflicts between different institutional logic. On the other hand, from the core values of the organization, examine how their implementation in the social business objectives. Further explore how social enterprises are in control of their goal, to achieve its double bottom lines (or triple bottom lines), especially in assessing and presenting its social values. This study used literature review, as well as qualitative and quantitative research methods. From literature review, researcher tries to define and explore the features and trends of social enterprise, and clarify the similarities and differences between social enterprises and sheltered workshops (WISE). Qualitative research is based on in-depth interviews, access to 10 social enterprise senior managers. This study found that the development of Taiwan's social enterprise is synchronized with the international community, but also to highlight the characteristics and importance. About the institutional-choice mechanisms, social enterprises pay more attention on their legitimacy and niche. The multiple objectives of social enterprises, usually includes social, economic, environmental, and cultural benefits. Most respondents stressed the importance of their social value. During in actual operation, assessment and presentation often limited by the lack of assessment tools, but difficult complete presentation value, resulting in the expression of results, often being confined to economic value. The researchers also used a strategic triangle model constructed by Moore (2004), to test the interaction among legitimacy, social support and value proposition. Future, in addition to in-depth discussions and should show the characteristics of social enterprises in Taiwan, the system works and about the social value of the enterprise there are many worthy of further exploration, and also look forward to the dialogue between practice and academic, and look forward to the government supporting measures to develop the rule of law, policy and overall development environment. Therefore, respectively, from the policy side, the practical side, the study of social work education, and follow-up research recommendations.