近年來歐美福利國日趨嚴重,為進一步推動福利國的改革,歐美各國逐漸出現兼具非營利組織與企業混合特質的社會企業,惟此種新型態組織欠缺被廣泛接受的界定方式,故造成研究與應用上的困擾,爰本文之目的在於透過分析架構的建立,釐清社會企業的概念。本文依據歐美社會企業研究文獻,從分析指標及組織型態雙向度指標,將社會企業歸納成兩大發展途徑,包含非營利組織的師法企業途徑,及企業的非營利途徑。前者可細分成以偏經濟面的商業化,其目的在於彌補傳統財源的缺口,故核心價值在於交叉補貼理念的展現,及偏社會面的社會創新,係指師法企業精神,據以強化本身的體質,進而解決非營利組織所面臨的品質危機;而後者則包含偏向經濟面的企業社會責任,企業透過公共形象的塑造,介入非營利領域,以求企業的永續發展,及偏向社會面的社會合作社,主要為解決高失業及社會疏離問題,透過非營利互助體制的設計,進而達成扶貧之效。
Social enterprises are concepts that have only recently come into common or official use, however, they have no widely accepted definition. By comparing the different national literatures of each country. this paper try to outline an initial framework of social enterprises, including businesslike approach and nonprofit approach. Firstly, by taking a more businesslike approach to social problems, commercialization are focus on create commercial venture that are closely to their mission. And then, social innovation adapting entrepreneurship to create and sustain value, as well as engaging in a process of continuous innovation. Secondly, nonprofit approach are building on the notions of corporate social responsibility(CSR) and social cooperative. CSR is designed to integrating social responsibility as a part of their corporate strategy, and can significantly improve business performance. Meanwhile, social cooperative providing basic social welfare services and integrating many disadvantaged people into the active society.
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