社會企業組織型態與經營類型之初探

The Study on Organization Type and Business Operation Model of Social Enterprise

10.29698/FJMR.201101.0003

楊君琦(Chun-Chi Yang)；郭欣怡(Hsin-Yi Kuo)

社會企業 ； 非營利組織 ； 組織型態 ； 經營類型 ； social enterprises ； non-profit organization ； organization type ； business operation model

輔仁管理評論

18卷1期（2011 / 01 / 01）

53 - 77

繁體中文

社會企業是一種結合非營利組織目的與營利組織手法的混合組織，近年來成爲學術與實務界熱門的討論議題，由於「非營利組織從事商業化行爲」或「企業成立基金會」之運作內涵與「社會企業」相似，且經營類型尚在萌芽階段，本研究藉分析社會企業設立組織型態、經營類型及其事業範圍的關聯，嘗試瞭解社會企業發展的概況。本研究以內容分析法與深入訪談法進行研究，內容分析法之個案選取自商業週刊與喜瑪拉雅基金會，共有339個類社會企業案例，依本研究變數進行交叉次數分析；深入訪談九個個案，訪談主題爲其組織運作內涵。研究發現：第一、具社會企業運作內涵之組織並非皆以企業型態設立，主因是各國對營利與非營利組織稅法之體制環境差異；第二、類社會企業仍以獲利空間選擇其事業範圍或關注議題；第三、社會企業經營類型以商業化模式較多，未來發展社會企業亦可考慮選擇合作社模式與社區經濟模式；第四、社會企業設立之組織型態與其運作內涵各構面若不一致，將降低組織正當性，並進一步影響組織效能。

Social enterprise is a non-profit organization with the purpose and practices of the hybrid organization profit organizations, academic and practitioners in recent years become a hot topic for discussion, since ”non-profit organizations engaged in commercial conduct” or ”enterprise set up a foundation,” the operation of the content and ”social enterprise” is similar to the type and operation is still in its infancy, the study of social enterprise set up by type of organization, scope of business types and their business relationship, try to understand the profile of social enterprise development. In this study, content analysis and in-depth interview study, content analysis of the cases selected from Business Week and the Himalayan Foundation, a total of 339 cases of social enterprise class, cross the number of variables in this research analysis; in-depth interviews with nine cases, interviews with subject content for the operation of its organization. Findings: First, the operation of a social enterprise businesses tailor content type of the organization is not established, largely as a national for-profit and non-profit organization tax law differences between the institutional environment; second, profit margins are still kind of social enterprises to choose their career range or issues of concern; third type of social business operation model to more commercial, social enterprises may also consider the future development of the cooperative model selection and community economic models; Fourth, the organizational patterns of social enterprises to set up their operations as the dimensions of meaning if not, will reduce organizational legitimacy, and to further influence organizational performance.

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