「社會企業」起源於歐洲各國,為因應社會問題及政府部門的不足而產生,經過多年的發展,在英國、美國及香港等地皆具有一定程度的發展及成效,並深獲民間產業界及政府單位的支援與協助。在台灣,「社會企業」尚為發展中的新興概念,而近年來由於企業的道德感及責任感的成熟發展,「社會企業」逐漸為政府、學者及企業家重視並深入討論及研究的議題。企業社會責任是企業發展公益理念及實現對社會的回饋,許多企業也主動參與關懷弱勢的活動。「社會企業」更是企業社會責任展現的發展方式之一,企業可善用其營運及管理能力,創造更大的社會價值活動。本研究即透過專家訪談與問卷的調查方法,探討營利組織經營社會企業的成功關鍵因素,主要因素包括營運資金能力、事業規劃與財務控制等;其次,則探討營利事業組織欲投入社會企業的經營或創業時,資源之配置與投入,其中,最強調的為政府提供營運資金與申請;第三,則探討企業投入社會企業協助弱勢團體的型態,最需扶助對象為失業男性,次為肢體障礙人士,以及失業婦女。
Social enterprise stemmed from Europe, in response for social problems solving. After several years of development, countries such as United Kingdom, United States and Hong Kong all have reached to a certain degree of effectiveness. In Taiwan, the "social enterprise" is still a developing stage and has gradually developed as important issues for in-depth discuss and research for government, academics and profit entrepreneurs. Social responsibility of enterprise refers to as the profit enterprise's mission to develop social welfare. Even more social enterprise is considered as one of development methods to show the corporate social responsibility. Profit enterprise can make use of their business operation and management capabilities to create greater social value activities. This study makes expert interviews and survey questionnaire to exam the key successful factors for social enterprises operated by profit, including the ability of working capital, business planning and financial control. Secondly, the study explores the resources allocation and investment while profit enterprises participate in the operation of social enterprises. Third, the study discusses patterns of the minority-groups which social enterprises to help. The people who need most are unemployed men; second are the physically disabilities; and third are unemployed women.