论我国社会企业法律形态的改革

On Reformation of Legal Form of China's Social Enterprises

社会企业既不是单纯的非营利组织,也不同于纯粹的商业企业,其是非营利组织和商业企业的融合,是社会使命和商业活动的结合,具有经济性和公益性的双重特性。为了迎合蓬勃发展的社会企业运动,各国纷纷制订有关社会企业的立法,英美法系国家也创设了多种社会企业的法律形式。我国没有在法律上给予社会企业一个统一的身份和地位,社会企业的法律形态呈现多样化、分散和不确定的状态,这不利于社会企业的发展。我国应改革福利企业的相关立法,将福利企业的概念扩展为社会企业,制定《社会企业资格认定办法》,由民政部门负责对符合条件的企业授予社会企业证书并予以监督管理,由税务部门或其他部门给予相应的优惠政策,取得社会企业资格的企业在其经营活动中可以使用社会企业这种标识。

Social enterprise is neither a pure non--profit entity, nor a commercial business. It is the mixture of non-- profit entity and commercial business, combination of social commission and commercial activity which has the features of e conomy and public--welfare. In order to cater to the needs of flourish social enterprise movement, many countries in the world promulgated the social enterprise statutes, and counties of Anglo--America legal system created legal forms of social enter- prise. China hasfft promulgated a special law or regulation on social enterprise and social enterprise doesn＇t have a recognized le- gal status, which doesfft do any good to the development of social enterprise. We should reform the relative legislation on Wel- fare Enterprise, extending the concept of Welfare Enterprise to include Social Enterprise and promulgated Measures on Qualif- ying as Social Enterprise. Under this Measures, the Civil Affairs Department grant qualification and supervision on social enter prise, the Tax and other Departments provide tax preference and other policies, and the social enterprise can use this identifica- tion in their business.