社会性创业企业的双底线绩效评价

Assessing Social Entrepreneurship's Performance in Double Bottom-Lin

和谐社会建设的目标之一就是促进公共服务的发展。然而,政府不是万能的,公共服务不能完全靠政府提供,要通过社会组织来完成一些公共职能。非营利组织由于其自身资金来源的问题而不能完全满足社会对公共服务的要求,而欧美近年出现的"社会性创业"结合了营利组织和非营利组织的特点,可以更好地完成这一任务。本文介绍了社会性创业的起源和含义,社会性创业企业评价的目标,描述了在双底线绩效评价原则下的三种现行方法和双底线绩效评价应用实例,并提出在绩效评估中需要注意的问题。

The development of public service is one of the goals of building harmonious society.However,it is not expected that the government can do everything.Public service cannot depend on government's all supply,so some social organizations are needed to fulfill some public service.Because having no steady capital resources,non-profit organization cannot fulfill the needs for public service.However,the emerging"social entrepreneurship"combines the virtues of both profit and non-profit organization,and can play the role.The paper introduces the origination,meanings,and goal of assessing social entrepreneurship,and describes three ways of performance assessing in double bottom-line and a case of assessment.In the end,the paper brings forward some problems needed to be concern in performance assessing.