| 摘要: | 社會企業在全球蔚為風潮，台灣自2014年社會企業元年開始，政府積極塑造出有利於社會企業發展的生態環境及契機，期盼社會企業能以商業經營模式賺取利潤，從自給自足出發、同時發展組織使命，籍以達成造福大眾之社會功能，此乃「取之於社會，用之於社會」的正向循環模式。
然而，現今對於社會企業似乎沒有一個具公信力且普遍有效的方法可以用來評估其標準，僅能在抽象層次上描述其影響力，這對社會企業存續的正當性儼然是一大困境與挑戰。
本研究運用文獻分析法及比較研究法，參考整理勞動部勞動及職業安全衛生研究所的研究結果，並以台灣公益團體自律聯盟、Ｂ型企業二構面評估指標作為探討標的。
取得公正的、第三方式的認證機制，能幫助社會企業認清本身不足之處，針對性地改善營運能力，同時增加透明度，取得公眾認同和支持。研究發現，以目前台灣的社會企業現況較適合選擇台灣公益團體自律聯盟的認證機制。
The rise in social enterprise is an unmistakable trend in the world. Since 2014, the first year social enterprise in Taiwan, Taiwanese government has been actively fostering the entrepreneurial ecosystem and creating opportunities for the development of social enterprise. By carrying out the vision with a profitable self-sustaining business model, they hope to use whatever is taken form the society and to make contribution back as well.
However, nowadays there seems to be no effective and eligible evaluation criteria for social enterprise. Rather its influence can only be describe on abstract words which can be a huge challenge on their legitimacy and survival.
This research uses documentary research and comparative research. Takes the study result from” Institute of Labor, Occupational Safety and Health, Ministry of Labor” as a references to discuss the assessment index in two-dimensions from “Taiwan NPO Self-Regulation Alliance”, and” B Corporation”.
With a third party certification, social enterprises can clearly recognize their own deficiencies and enhance the operational execution; moreover, increase transpar-ency gaining the public support. The research found that "Taiwan NPO Self-Regulation Alliance" authentication mechanism is more suitable for the current social enterprise in Taiwan. |
