台灣社會企業的發展模式探討

1970年代末期，由於歐美各國受到全球化競爭壓力的影響，普遍遭遇政府失靈的困境與社會資本不斷流失的問題。當時社會福利預算遭到政府大幅度刪減，慈善團體只好試圖販賣服務與商品來開闢組織財源，以求存續，社會企業因此而產生；在台灣，受到全球景氣波動，失業率攀升等因素之影響，導致經濟成長減緩同時也抑制民間消費需求成長，再加上台灣企業西進造成的資本市場緊縮、資金嚴重外移、政府稅收減少等因素，衍生出不少的社會問題，為解決這些社會現象，台灣社會企業因應而生。而近年來，社會企業專注於解決社會議題、財務議題以及環境議題，這樣的發展趨勢似乎全球皆然。惟國內社會企業在定義與定位上並不明確，外界普遍未能釐清社會企業與公益組織及企業社會責任之區別，是故不易找到自己的定位。是以本研究的主要目的為：一、探討社會企業的定義及內涵；二、探討社會企業的成功經營模式。希冀透過本研究結果的發現，及資料彙整過程形成具價值性的觀念，提供相關產業發展與後續學術研究發展的基石。本研究主要為台灣社會企業的發展模式探討，透過問卷進行模糊德爾菲法的專家意見諮詢，依據專家共識所評定的層級架構進行半結構式深度訪談，由社會企業有成之產業透過半結構式深度訪談的方式分享其成功經驗，進而從中淬取出重要性因子，成為判斷基準的指標，以期建構最適切的社會企業內涵與發展模式。本研究發現，一、46項評估準則中有39項評估準則 (84.78%)的產業專家共識値 (Gi)高於學界或官方的專家共識値 (Gi)，而且普遍高出許多，由此顯示產業界對社會企業的期許、共識與學界或者與官方的期許、共識差異頗大；二、於過去的文獻中均未提及在社會構面層級下建立創造價值模式的可能。社會企業若能於社會構面層級建立創造價值模式的話，將有助於企業內部及外部的凝聚力，亦更有利於企業之永續發展。

關鍵字

社會企業；模糊德爾菲法；半結構式深度訪談；層級架構；專家共識値

並列摘要

At the end of 1970s, countries across Europe and America generally faced the predicaments of government failure and continued loss of social capital as they were affected by the competing pressure from globalization. At the time, social welfare budget was massively cut by the government, charity organizations had to sell services and commodities in hopes of opening new financing sources to survive, hence the born of Social Enterprises. In Taiwan, affected by the global economic situations, unemployment rate and so forth, economic growth had decelerated and at the same time constricting the growth of costumer demand. Accompanied by factors like capital market tightening, funds heavily moving out, government tax income decreasing cause by the westward movement of Taiwan enterprises, many societal problems were derived. To solve these societal phenomenon, Taiwanese Social Enterprise had emerged accordingly. In recent years, it is an obvious developing trend that Social Enterprises focused on solving societal, financial, and environmental issues are focused. However, in Taiwan, with the definition and positioning of Social Enterprises remained unclear, people generally could not identify the difference between Social Enterprises, Non-Profit Organizations, and Corporate Social Responsibility, therefore it is difficult for Social Enterprises to find their own positioning. Because of this, the main goals of this paper are: (a) to explore the definition and connotation of social enterprise; (b) to explore the successful business model for Social Enterprises. Through the valuable concept formed by the process of data gathering and the findings of this research, I aim to provide footstones for the development of related industry and further academic research. This paper aims to explore the development model of the Taiwanese Social Enterprise. The paper uses questionnaire established on Fuzzy Delphi Method to consult expert opinions, then conduct semi-structured in-depth interviews based on hierarchical structures evaluated by expert consensus, allowing successful industries of Social Enterprises to share their experience through it and furthering extract factors of importance to become the benchmark of evaluating indicators. With this process, this paper hopes to construct the most appropriate connotation and development method for Social Enterprises, as a reference for following Social-Enterprise-related research. This paper finds that 39 out of 46 evaluation criteria, industrial expert consensus value are generally much higher than academic or official expert consensus value. From this, we can see that the expectations and consensus for social enterprise are much different from industrial fields then academic or official fields. Also, the possibility to construct a value creation model on social aspect has never been mentioned on past work. If Social Enterprise can construct a value creation model on social aspect, it would be helpful for both inward and outward cohesiveness and benefit toward sustainable development.