台灣社會企業的環境因「管理的矛盾」、「經管人才欠缺」與「法令欠周延」等因素，社企發展似乎面臨層層障礙，遂引發本文尋求台灣社企發展型式的動機。 本文選取台日企業為個案，採深度訪談與收集次級資料方法，分析「社會企業」與營利企業「企業倫理」的共同特質，分析發現 :個案企業負責人並不全然自許為「社會企業」，但均強調企業盈利才能擴大社會公益的貢獻；個案企業均相當程度做到「社會關懷」與「某種程度解決社會問題」的社會目標。 本文要申論的是，營利企業如果強化自身「企業倫理操作」功能，形塑更高程度的「企業倫理文化」，且更有效實踐社會公益等社會目標；換言之，在「企業倫理」架構下，營利企業運用既有的資源以便有效實踐社會目標，那麼，或可發展出具功能性的「權變型社會企業」的型態。

The development of social enterprise (SE) in Taiwan seems to be impeded by some contextual factors such as “managerial contradictions”, “lack of economic management talents”, and “inconsiderate decrees.” These barriers motivate the study to explore a better developing type of SE in Taiwan. The study selected several enterprises in Taiwan and Japan as cases to analyze the common traits of “SE” and the “business ethics” of profit-seeking enterprises by conducting the methods of in-depth interviewing and secondary data collection. The results showed that corporate responsible persons of the cases did not entirely consider their enterprises as SE though they all stressed that only corporate profits can enlarge the contribution to social welfare. All of these cases also achieved the social goals of “social care” and “social problem solving from some perspective” to a certain extent. What the study intends to expound is that profit-seeking enterprises can more effectively achieve social goals such as social welfare if they strengthen the function of “business ethics operation” and mold a higher level of “business ethics culture.” From this perspective, the study managerially implies that profit-seeking enterprises can effectively implement social welfare by exercising existing resources under the framework of “business ethics”; then this perhaps also develops a functional “contingency type of SE.”