台湾社会企业的发展经验

Experiences from Social Enterprises' Development In Taiwan

为检视台湾社会企业发展轨迹及兴起因素,透过文献检视法与研究者多年经验观察进行综合分析,并选取代表个案作为研究对象,以解读台湾地区社会企业发展历程、影响与预测未来可能走向。社会企业是欧美第三部门的重要发展趋势,并强调融合经济与社会两项指标之双重底线观点,但为了能解决弱势群体失业的结构性困境,并响应环境与财政永续的需求,故尝试通过跨部门合作,以解决日益严峻的跨界需求,爰欧美社会企业逐渐建构三重底线。台湾地区近十年来社会企业的发展历程亦从双重迈向三重底线的发展,然为因应在地环境、法令规章与观念民情,因而开展出台湾地区本身的实践经验。是以,本文之目的在于解析台湾社会企业发展经验,故首先分析欧美社会企业发展之趋势,以厘清台湾社会企业兴起之背景;其次,检视台湾社会企业发展的重要趋势与内涵;再者,检视三重底线对于台湾社会企业发展之影响;最后,从部门介入与理论两个层面,提出社会企业未来发展之建议,以供两岸三地参考借镜。

In order to interpret the development of the Taiwan region,its influence and its future direction,this article offers an integrated analysis of Taiwan s social enterprises based on literature review,the authors many years of observations,and representative case studies;the analysis focuses on trends in the growth of social enterprises in Taiwan and factors contributing to their appearance.Social enterprises have been an important development in third sectors across Europe and the US and have added emphasis to the notion of a double bottom line-the combination of the economy with society.In order to resolve difficulties related to structural unemployment and to respond to demand for environmental and fiscal sustainability,in an attempt at cross-sector cooperation,and to resolve increasingly urgent cross-sector needs,the notion of a triple bottom line has gradually formed in Europe and North America.Social enterprise development in Taiwan in the last ten years has been one of moving from a double to a triple-bottom-line scheme.Thus,in response to the local environment,laws and popular sentiments,Taiwan has accumulated its own practical experiences.Therefore,the aim of this article is to analyze the development experiences of social enterprises in Taiwan.First,it reviews trends in social enterprise development in Europe and North America in order to understand some background behind the appearance of social enterprises in Taiwan.Second,it examines trends and implications of social enterprises development in Taiwan.Next,it examines the influence of the triple bottom line on the development of social enterprises in Taiwan.Lastly,it makes suggestions,both theoretical and involving departmental intervention,for their future development.