當非營利組織(NPOs)無法單純依賴捐款及政府補助為主要經濟來源,面臨的社會公益目標因資源不足,需要犧牲「受服者」權益,乃規劃從事商業活動以因應資源窘境,此種服務行為與營運模式之轉變被視為一種與外部市場進行競合的過程,NPOs企圖兼顧公益與經濟目的之運作,能否發展成多元化的策略,或者因此改變組織架構及服務宗旨,有待檢視。本研究以個案研究法,選擇星星兒基金會、天使心基金會、及心路基金會三個企業化的NPOs,以深度訪談資料,針對NPOs企業化過程中所面臨的挑戰與困境,探索NPOs轉型社會企業之需求性及發展配適性。研究發現,非所有的NPOs均適轉型為社會企業,企業文化、領導風格、核心資源亦應列入組織變革考量。當NPOs選擇企業化以整合經濟活動及社會公益,兩者若互斥,決策益顯困難及複雜;兩者若共存,也有無法避免的衝突及優先次序選擇的問題衍生。
While governmental subsidies and donation are no longer the only resources of non-profit organizations (NPOs), therefore, the decrease of above support led the sacrifice and concession of the quality to the service receivers; some of the NPOs chose to conduct commercial activities for easing the financial predicament. The transformations of NPOs, evoke the cooperativeness and competition with the business enterprises in the market; but persist the goals of economic and social goods in the organization. The transformation and evolution entitle NPOs as a crucial mechanism to diversify developmental strategies or act as a driving vehicle to innovate spontaneously, the process is valuable to be reviewed. This study extracted the challenges and constraints that NPOs confront when they transform to social enterprises. Applying semi-structured, case study method by choosing three representative cases: Kaohsiung Autism Foundation, Angel Heart Family Social Welfare Foundation, and Syn-Lu Social Welfare Foundation; we target interviewers for evaluating the fitness of NPOs to social enterprises. This research discovered that not all the NPOs are suitable to transform since there are more variables interacted (e.g., corporate culture , leadership , and core-competitiveness). The emergence of social enterprise contributes to the NPOs to innovate as well as the movement evokes another managerial issue: the conflict between social welfare and revenue-generating decisions and activities. Even both of the bottom lines can work hand in hands; still, there are preferences and priorities between social goods and economic utility.
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