近年來，因全球經濟衰退，社會福利支出減少，政府財政趨於保守，使得依賴政府補助、提供福利服務的非營利組織，開始面臨財政上的困難；當相關非營利組織營運管理效率及產出績效等議題開始被更嚴謹檢視時，近年從國際到國內開始興起了非營利組織產業化的經營概念，甚至更進一步透過政府的介入與支持投入相關資源，使得非營利組織逐步轉型朝向兼具非營利組織之公益性，及講求經營效益的社會企業型態經營。因此，社會企業被視為是在一種商業框架下得以解決現今社會上所面臨的貧窮、弱勢、失業與社會分配等問題的另一種選擇。
社會企業將在國際間快速發展，台灣政府與相關部門及社會企業經營者如何擷取國外相關成功經驗，提供社會企業發展必要的法律與政策支持，以利國內整體社會企業之健全發展，此為目前我國必須重視之關鍵議題。本研究也為了能深入了解社會企業與政府之間在運作時的互動模式，將採深度訪談方式，透過訪談了解社會企業目前所面臨的需求與挑戰和公部門在政策執行後所呈現出的結果，以提供國內相關單位參考。
Recently, NPO are facing financial difficulties that caused by the recession of the globe economy, the reducing of the social welfare expense, the conventional of the government finance policy. There is more research about the operational efficiency and output performance of NPO, especially using the industrial concept to operate NPO is becoming an international trend. Furthermore, NPO are seeking relative resource through the intervention and supporting of government. It is also making NPO repositioning to social enterprise mode that contains both public interest and operational efficiency. Therefore, social enterprise is regarded as another business frame in order to solve poverty, disadvantaged, unemployment and social distribution.
According to the rapid processing of the social enterprise and provide a good circumstance for the developing social enterprise, we should focus on: Taiwan government, related department, and social enterprise how to learn the successful experience; providing the necessary law and policy for supporting the development of social enterprise. This research is willing to figure out the interaction between the social enterprise and government by interviewing the social enterprise and national agency. After understanding the challenging and the result of policy implementation, this paper is trying to make some suggestion as references for domestic related agencies.
