| 摘要: | 有鑒於現階段台灣社會企業屬於萌芽期且管理制度尚未建構完善，社會企業設立登記獨缺法源依據，故而實施困難重重，致使造成善心人士興趣缺缺無法善盡社會責任。本論文試以「我國企業財務管理策略研究」建議政府主管機關儘速立法，便於善心人士依法遵循公益行善，造福社會大眾。
本文論述主要內容：
社會企業的財務管理：
社會企業的財務會計：含概財務會計管理、稅務管理、投資管理及籌資與營運資金管理。人力資源：包含人力資源管理新特徵、經營管理及管理環境與決策。行銷管理：包含社會企業行銷管理及特徵、行銷組合策略及行銷溝通組合策略。個案研究分析：列舉台灣太古可口可樂股份有限公司企業沿革與背景、SWOT分析、PORTER五力分析及市場分析與競爭分析。對於目前台灣應不應該推動社會企業，答案是一定的。而創業就是要賺錢，要賺錢就要賺有錢人的錢，若想要以弱勢群體為經營市場，提供服務賺取有效的利潤，更是難上加難。道理很簡單：想賺沒錢人的錢，是不可能的。國內外很多社會企業組織都是想辦法『為有錢人創造企業價值、提供服務、產生營業利潤』；再將營業利潤投入社會服務，善盡社會責任。
Social enterprise implementation in Taiwan faces challenges due to which is under the beginning stage, requires the establishment of management system, and lacks legal basis in incorporation registration. The aforementioned reasons might lead to the loss of interests in individual donations and the inability to fulfill social responsibilities. The thesis aims at the study of corporate strategy of financial management. Based on the research findings, the researchers suggest that the government should legalize social enterprise registration for individuals to make donations under the law.
The thesis examines and discusses the following aspects of financial management of social enterprises. Firstly, financial accounting in social enterprises, including management accounting, tax management, investment management, and financing and working capital management. Secondly, human resources in social enterprises, including new characteristics in human resource management, management, and management and decision-making environment. Thirdly, marketing management in social enterprises, including marketing management and characteristics, marketing mix strategies, and marketing communication mix strategies. Lastly, a case study of Swire Coca-Cola Beverages Ltd., Taiwan Branch. The researchers enumerate the corporate history and background and analyze its financial management strategy by SWOT analysis, Porter five forces analysis, market analysis, and competitor analysis. The research findings confirm that social enterprises should be promoted in Taiwan. The goal of entrepreneurship is making a profit from the rich. It is less likely to make a profit from the disadvantaged when the entrepreneurs offer services and expect adequate profit in return. The common goals of social enterprises across the world include, first, to create corporate value for the rich, offer services, and generate operating profit; and second, to fulfill social responsibilities by pouring operating profit into social services. |
