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題名:台灣社會企業的認知與圖像建構
作者:邢瑜 引用關係
作者(外文):Yu, Hsing
校院名稱:國立臺北大學
系所名稱:公共行政暨政策學系
指導教授:陳金貴
學位類別:博士
出版日期:2015
主題關鍵詞:社會企業非營利組織社會企業行動方案企業社會責任Social EnterpriseNonprofit OrganizationThe Guidelines of Social EnterpriseCorporation Social Responsibility
原始連結:連回原系統網址new window
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社會企業的發展因著各國不同的歷史及環境系絡,使其缺乏一個普遍且精確的定義與認知,這種現象也從社會企業的概念被引進台灣後出現。然而,對於社會企業的模糊認知與不明確的圖像,將會牽涉社會企業與營利部門及政府組織間的互動,並對本身權益造成影響。因此,社會企業應該要如何定義、社會企業中的不同目的應如何衡量,以及歐美的衡量標準是否適用於台灣的社會企業,就成為本文的關注重點。本文將先透過文獻分析法,藉由歐、美及台灣等國的社會企業相關理論建構出屬於本研究的研究架構,並利用問卷調查法,以及深度訪談法進一步對台灣的社會企業經營者進行實證研究,企圖從中瞭解台灣社會企業的範圍與定義;分析台灣不同組織型態的社會企業對社會企業內涵與認知;並給予台灣目前已從事或欲從事社會企業的組織,在未來發展與定位上有一更明確的選擇與參考方向。
根據實證研究與統計分析後,本文得到以下的研究發現。首先、台灣的社會企業較傾向採用廣義的社會企業範圍,其中包含非營利組織與社會企業,但排除企業社會責任;其次、台灣的社會企業認為社會企業的內涵應包含社會目的、經濟目的與創新能力等三個層面;再者、台灣的社會企業認為應透過法律對社會企業在租稅、財團法人投資設立社會企業以及公益報告書等方面,進行明確規範;最後,本文將台灣的社會企業定義重新修正為:「透過創新的商業模式來解決社會問題的營利或非營利組織。其來自於商業收益的比例必須占組織總收入的25%以上,以確保組織對於社會企業經營的重視,以及使組織本身具備一定程度的自主性。並從財務面與非財務面衡量組織盈餘再投資到社會目的使用上的比例,避免有為出資者或所有者謀取最大利益之疑慮。」
並針對非營利組織類社會企業、公司型社會企業、相關政府部門提出以下建議。建議非營利組織類社會企業:1.釐清採用商業行為的真正目的、2.思考採用社會企業的必要性;建議公司型社會企業:1.檢視公司與社會企業的定義與內涵相符程度、2.留意組織財源及管理問題;建議相關政府部門:1.重新檢討或修正「社會企業行動方案」中社會企業的範圍與定義、2.與社會企業相關之政府部門應採取逐步調整法規的途徑、3.需有設立社會企業專責單位及專法的準備。
The advancement of Social Enterprise in modern society are equipped with a variety of cultivating cultures, resulting in the normality of an accurate precision toward indication as well as recognition, where such phenomenon was discovered ever since concepts of Social Enterprise have been established within Taiwan. However, due to the interactions with obscure perceptions of Social Enterprise in connection with Social Enterprise’ operating departments along with government organizations would allow rights to be impacted and influenced. Therefore, how Social Enterprise define distinctive purposes with drastic measures in comparison with western standard to be appropriate within Taiwan’s society happens to be the primary focus of my thesis in particular, applying documentary analysis of Europe, America as well as the theories of Social Enterprise in Taiwan for structuring a fundamental bare bone. If fact, through the utilization of surveys and proceeding to interview in depth of business executives in Taiwan throughout such a research would be my ideal source toward the establishment of my research framework. Attempting to acknowledge the scope and standard of Social Enterprise in Taiwan, while evaluating intensions as well as acknowledgements among various forms of organization for providing the devoted engagement of Taiwan’s Social Enterprise structure to be fulfilled with an idealistic developmental navigation within the future.
According to the development of my research with statistical analysis, summarized conclusions are concluded as follows. Initially, Social enterprises in Taiwan would prefer to apply a broad range of sense among Social enterprises, including Non-profit organizations and also Social enterprises as well while excluding Corporation Social Responsibility. Moreover, Social Enterprises within Taiwan would regard the intension of Social Enterprises to include social objectives, economical objectives and innovative capabilities for being the three most vitally crucial aspects. Furthermore, Social Enterprises believe to channel law for taxing Social Enterprises, where foundations would invest to establish Social Enterprises and public welfare related documents toward vivid speculations. Conclusively, my research of Social Enterprises in Taiwan is redefined. “Resolving issues with engaging profits or non-profit organizations through the use of innovative methods of Social Enterprises. Other sources include the ratio of business profits would be at a minimum of 25% of organization profits, reassuring the value of organizations toward Social Enterprises and also for organizations’ to be included with a certain amount of autonomy. Nevertheless, from a financial aspect and non-financial aspect measure organizations before investing into applicable ratios of social objectives for avoiding doubts in investors or all owners for creating the maximum beneficial value.”
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