歐美社會企業發展及其在台灣應用之研究

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題名	歐美社會企業發展及其在台灣應用之研究
作者	鄭勝分 Cheng, Sheng-fen
貢獻者	江明修 Chiang,Min-Hsiu 鄭勝分 Cheng, Sheng-fen
關鍵詞	社會企業第三部門非營利組織社會經濟 Social Enterprises Third Sector Nonprofit Organization Social Economy
日期	2004
上傳時間	18-九月-2009 15:42:50 (UTC+8)
摘要	本研究選擇公共行政研究的新興議題，即歐美非營利組織發展新趨勢－「社會企業」(social enterprises)作為研究主題。第一章緒論，首先闡述受到志願失靈的影響，促使社會企業的興起，然而，此種歐美非營利組織發展的新趨勢，則遭受到許多質疑與挑戰，包含：認同困境、認知困境、合法性困境，及實踐困境。首先，社會企業在型態上呈現兩種發展趨勢，既包含非營利組織師法企業，也包含企業師法非營利組織，應該採取何種趨勢，亦或兼採兩種趨勢，目前似乎尚無定論，這也造成社會企業研究的「認同困境」；其次，歐美各國社會企業的組織類型與法律地位差異性甚大，故研究議題遲未定調，造成社會企業內涵相當模糊，缺乏一致性概念，而造成社會企業研究的「認知困境」；第三，社會企業雖然可以挹注非營利組織財源，或解決高失業等社會問題，但社會企業所採取的商業行為，依然潛藏許多風險，而遭受到「合法性困境」的挑戰；第四，台灣社會企業發展尚屬萌芽階段，未來是否一定要師法此一趨勢，目前似乎仍有疑慮，而造成「實踐困境」。這四項困境，前三者受到學術研究領域的關注，而第四者則較受實務界的關心，而這四項困境，也促發本論文之研究動機。緣此，本研究之目的在於從歐美各國發展經驗，析探台灣社會企業的發展現況，並據以建構適合台灣社會企業的類型與研究建議。第二章文獻探討與分析架構，就學術界或實務界而言，「社會企業」一詞仍處於發展階段，故對其內涵尚未達成一致性的共識，類似的名詞屢見，而造成研究上的混淆，然對於新興議題的研究，文獻探討必須聚焦於核心概念，方得以觀其全貌，避免失焦。基此，本研究首先檢閱國內外以社會企業(social enterprise)為研究主題的代表性文獻；其次，則依據問題意識，檢視相關文獻的重要著作及研究焦點，最後，則檢視相關文獻的解釋力，並據以建構本研究之分析架構。對於歐美社會企業的發展，目前分析架構並無法充分解釋，且鑑於社會企業係屬非營利組織研究的新興課題，在缺乏堅實理論支持下，實難採取假設演繹法加以驗證，爰針對歐美社會企業所面臨的認同困境、認知困境，及合法性困境，依據文獻歸納出三大困境的共同特質，並據以建構分析架構，將最契合歐美社會企業發展的現況。緣此，本研究即採取歸納法方式，依據問題意識梳釐歐美社會企業的共同特質，據以建構社會企業的分析架構。社會企業的認同困境關注重點在於，歐美社會企業為何浮現？認知困境關注重點在於，歐美社會企業的組織特質為何？合法性困境關注重點在於，歐美社會企業有何貢獻與限制？而從Hansmann論點可以發現，認同困境與合法性困境，相當契合非營利組織角色理論的內涵，而認知困境則相當契合非營利組織行為理論的內涵。故本研究援引Hansmann的論點，並依據歐美社會企業三大困境的實際內涵，將探討歐美社會企業興起的認同困境，其分析架構面向定義為「環境」，而將研究歐美社會企業組織特質的認知困境其分析架構面向定義為「結構」，最後，則是將探討歐美社會企業有何貢獻與限制的合法性困境，其分析架構面向定義為「功能」，在此三個面向基礎下，依據「金字塔」概念建構本研究分析架構，以全面檢視歐美社會企業的發展現況，並驗證社會企業在台灣應用之可行性。第三章歐洲社會企業之發展，主要依據分析架構，從環境、結構，及功能三個面向加以分析。環境面向分析重點在於探討歐洲社會企業興起的背景及其解釋理論；結構面向分析重點在於歐洲各國社會企業的現況、比較各國發展的差異，並說明歐洲社會企業的組織特徵；功能面向分析重點在於歐洲社會企業所採取的發展策略及新趨勢，並析探這些策略所產生的貢獻與限制。第四章美國社會企業之發展，則同樣依據分析架構，從環境、結構，及功能三個面向加以分析。環境面向分析重點在於探討美國社會企業興起的背景及其解釋理論；結構面向分析重點在於美國社會企業的現況，並說明其組織特徵；功能面向分析重點在於美國社會企業所採取的發展策略及新趨勢，並析探這些策略所產生的貢獻與限制。第五章台灣社會企業之探究，本章首先提出研究設計，包含深度訪談法的過程與樣本選取，並據以提出本研究之編碼類別表；其次分別從從環境、結構，及功能三個面向，逐一檢索深度訪談法所選取四個樣本的發展經驗，並論述這些經驗與歐美社會企業發展的契合程度。由於本論文係屬探索性研究，故採取質化研究方法較為適當，是以，本研究採取深度訪談法，據以析探台灣社會企業的發展現況。質化研究樣本選取重點在於其代表性，而非數量多寡，故在樣本數方面，主要採取「立意取樣法」，選取具代表性個案作為訪談對象；至於樣本選取主要依據三個指標，包含：個案的知名度，是否有顯著的商業活動，及必須契合本研究之問題意識，並依此選取喜憨兒基金會、伊甸基金會、陽光基金會，及彭婉如基金會作為訪談樣本。在資料分析方面，本研究採取質的編碼方式及比較分析法，針對四個訪談個案的訪談資料，分別進行反覆及深入的分析，從環境、結構、及功能三個面向，析探台灣社會企業的發展現況與應用性。第六章結論與建議，本章首先比較歐美社會企業的發展經驗，以資台灣社會企業類型建構之依據，而從歐美社會企業發展經驗可以發現，對於社會企業所面臨之「認同困境」、「認知困境」，及「合法性困境」，至今仍舊缺乏完整性的分析架構，故本研究依據歐美社會企業三大發展困境，從環境、結構，及功能三個面向，建構分析歐美社會企業的分析架構，試圖釐清歐美社會企業的內涵。而對於社會企業在台灣應用所面臨的「實踐困境」，則可在此分析架構下，透過歐美發展經驗的比較，檢視社會企業在台灣應用的可行性。依據深度訪談資料顯示，本研究所選取以基金會為主體的社會企業，相當契合歐美社會企業的發展軌跡，且成效相當顯著。緣此，本研究擬依據深度訪談資料，提出台灣社會企業發展的學術與實務建議，學術建議部分在於透過深度訪談個案，建構契合台灣社會企業發展的類型，以資後續研究參考；實務建議部分則關注社會企業在台灣應用所可以面臨的風險提出建議，除引為殷鑑外，亦可達知識管理之效。在學術研究方面，本研究依據訪談資料，分別將之命名為「責任中心型」、「許可協議型」、「就業中心型」，及「政策倡議型」，並據以建構適合台灣社會企業的類型；其次，從非營利組織本身、政府協力關係，及企業協力關係三個角度，提出實務建議。對於非營利組織本身可能造成使命漂移、公益形象，與管理層面等三方面的風險，分別提出「案主權益優先原則」、「建構第三部門的社會資本」，及「應用組織發展技術」等三項建議；對於政府協力關係可能會產生自主性與政策倡議兩方面的風險，分別提出「自律為主，他律為輔」及「利益迴避原則」二項建議；對於企業協力關係可能會出現文化與價值衝突與不公平競爭兩方面的風險，分別提出「強化募款能力」及「建立聯盟」二項建議。
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描述	博士國立政治大學公共行政研究所 89256505 93
資料來源	http://thesis.lib.nccu.edu.tw/record/#G0892565051
資料類型	thesis

dc.contributor.advisor	江明修	zh_TW
dc.contributor.advisor	Chiang,Min-Hsiu	en_US
dc.contributor.author (作者)	鄭勝分	zh_TW
dc.contributor.author (作者)	Cheng, Sheng-fen	en_US
dc.creator (作者)	鄭勝分	zh_TW
dc.creator (作者)	Cheng, Sheng-fen	en_US
dc.date (日期)	2004	en_US
dc.date.accessioned	18-九月-2009 15:42:50 (UTC+8)	-
dc.date.available	18-九月-2009 15:42:50 (UTC+8)	-
dc.date.issued (上傳時間)	18-九月-2009 15:42:50 (UTC+8)	-
dc.identifier (其他識別碼)	G0892565051	en_US
dc.identifier.uri (URI)	https://nccur.lib.nccu.edu.tw/handle/140.119/35684	-
dc.description (描述)	博士	zh_TW
dc.description (描述)	國立政治大學	zh_TW
dc.description (描述)	公共行政研究所	zh_TW
dc.description (描述)	89256505	zh_TW
dc.description (描述)	93	zh_TW
dc.description.abstract (摘要)	本研究選擇公共行政研究的新興議題，即歐美非營利組織發展新趨勢－「社會企業」(social enterprises)作為研究主題。第一章緒論，首先闡述受到志願失靈的影響，促使社會企業的興起，然而，此種歐美非營利組織發展的新趨勢，則遭受到許多質疑與挑戰，包含：認同困境、認知困境、合法性困境，及實踐困境。首先，社會企業在型態上呈現兩種發展趨勢，既包含非營利組織師法企業，也包含企業師法非營利組織，應該採取何種趨勢，亦或兼採兩種趨勢，目前似乎尚無定論，這也造成社會企業研究的「認同困境」；其次，歐美各國社會企業的組織類型與法律地位差異性甚大，故研究議題遲未定調，造成社會企業內涵相當模糊，缺乏一致性概念，而造成社會企業研究的「認知困境」；第三，社會企業雖然可以挹注非營利組織財源，或解決高失業等社會問題，但社會企業所採取的商業行為，依然潛藏許多風險，而遭受到「合法性困境」的挑戰；第四，台灣社會企業發展尚屬萌芽階段，未來是否一定要師法此一趨勢，目前似乎仍有疑慮，而造成「實踐困境」。這四項困境，前三者受到學術研究領域的關注，而第四者則較受實務界的關心，而這四項困境，也促發本論文之研究動機。緣此，本研究之目的在於從歐美各國發展經驗，析探台灣社會企業的發展現況，並據以建構適合台灣社會企業的類型與研究建議。第二章文獻探討與分析架構，就學術界或實務界而言，「社會企業」一詞仍處於發展階段，故對其內涵尚未達成一致性的共識，類似的名詞屢見，而造成研究上的混淆，然對於新興議題的研究，文獻探討必須聚焦於核心概念，方得以觀其全貌，避免失焦。基此，本研究首先檢閱國內外以社會企業(social enterprise)為研究主題的代表性文獻；其次，則依據問題意識，檢視相關文獻的重要著作及研究焦點，最後，則檢視相關文獻的解釋力，並據以建構本研究之分析架構。對於歐美社會企業的發展，目前分析架構並無法充分解釋，且鑑於社會企業係屬非營利組織研究的新興課題，在缺乏堅實理論支持下，實難採取假設演繹法加以驗證，爰針對歐美社會企業所面臨的認同困境、認知困境，及合法性困境，依據文獻歸納出三大困境的共同特質，並據以建構分析架構，將最契合歐美社會企業發展的現況。緣此，本研究即採取歸納法方式，依據問題意識梳釐歐美社會企業的共同特質，據以建構社會企業的分析架構。社會企業的認同困境關注重點在於，歐美社會企業為何浮現？認知困境關注重點在於，歐美社會企業的組織特質為何？合法性困境關注重點在於，歐美社會企業有何貢獻與限制？而從Hansmann論點可以發現，認同困境與合法性困境，相當契合非營利組織角色理論的內涵，而認知困境則相當契合非營利組織行為理論的內涵。故本研究援引Hansmann的論點，並依據歐美社會企業三大困境的實際內涵，將探討歐美社會企業興起的認同困境，其分析架構面向定義為「環境」，而將研究歐美社會企業組織特質的認知困境其分析架構面向定義為「結構」，最後，則是將探討歐美社會企業有何貢獻與限制的合法性困境，其分析架構面向定義為「功能」，在此三個面向基礎下，依據「金字塔」概念建構本研究分析架構，以全面檢視歐美社會企業的發展現況，並驗證社會企業在台灣應用之可行性。第三章歐洲社會企業之發展，主要依據分析架構，從環境、結構，及功能三個面向加以分析。環境面向分析重點在於探討歐洲社會企業興起的背景及其解釋理論；結構面向分析重點在於歐洲各國社會企業的現況、比較各國發展的差異，並說明歐洲社會企業的組織特徵；功能面向分析重點在於歐洲社會企業所採取的發展策略及新趨勢，並析探這些策略所產生的貢獻與限制。第四章美國社會企業之發展，則同樣依據分析架構，從環境、結構，及功能三個面向加以分析。環境面向分析重點在於探討美國社會企業興起的背景及其解釋理論；結構面向分析重點在於美國社會企業的現況，並說明其組織特徵；功能面向分析重點在於美國社會企業所採取的發展策略及新趨勢，並析探這些策略所產生的貢獻與限制。第五章台灣社會企業之探究，本章首先提出研究設計，包含深度訪談法的過程與樣本選取，並據以提出本研究之編碼類別表；其次分別從從環境、結構，及功能三個面向，逐一檢索深度訪談法所選取四個樣本的發展經驗，並論述這些經驗與歐美社會企業發展的契合程度。由於本論文係屬探索性研究，故採取質化研究方法較為適當，是以，本研究採取深度訪談法，據以析探台灣社會企業的發展現況。質化研究樣本選取重點在於其代表性，而非數量多寡，故在樣本數方面，主要採取「立意取樣法」，選取具代表性個案作為訪談對象；至於樣本選取主要依據三個指標，包含：個案的知名度，是否有顯著的商業活動，及必須契合本研究之問題意識，並依此選取喜憨兒基金會、伊甸基金會、陽光基金會，及彭婉如基金會作為訪談樣本。在資料分析方面，本研究採取質的編碼方式及比較分析法，針對四個訪談個案的訪談資料，分別進行反覆及深入的分析，從環境、結構、及功能三個面向，析探台灣社會企業的發展現況與應用性。第六章結論與建議，本章首先比較歐美社會企業的發展經驗，以資台灣社會企業類型建構之依據，而從歐美社會企業發展經驗可以發現，對於社會企業所面臨之「認同困境」、「認知困境」，及「合法性困境」，至今仍舊缺乏完整性的分析架構，故本研究依據歐美社會企業三大發展困境，從環境、結構，及功能三個面向，建構分析歐美社會企業的分析架構，試圖釐清歐美社會企業的內涵。而對於社會企業在台灣應用所面臨的「實踐困境」，則可在此分析架構下，透過歐美發展經驗的比較，檢視社會企業在台灣應用的可行性。依據深度訪談資料顯示，本研究所選取以基金會為主體的社會企業，相當契合歐美社會企業的發展軌跡，且成效相當顯著。緣此，本研究擬依據深度訪談資料，提出台灣社會企業發展的學術與實務建議，學術建議部分在於透過深度訪談個案，建構契合台灣社會企業發展的類型，以資後續研究參考；實務建議部分則關注社會企業在台灣應用所可以面臨的風險提出建議，除引為殷鑑外，亦可達知識管理之效。在學術研究方面，本研究依據訪談資料，分別將之命名為「責任中心型」、「許可協議型」、「就業中心型」，及「政策倡議型」，並據以建構適合台灣社會企業的類型；其次，從非營利組織本身、政府協力關係，及企業協力關係三個角度，提出實務建議。對於非營利組織本身可能造成使命漂移、公益形象，與管理層面等三方面的風險，分別提出「案主權益優先原則」、「建構第三部門的社會資本」，及「應用組織發展技術」等三項建議；對於政府協力關係可能會產生自主性與政策倡議兩方面的風險，分別提出「自律為主，他律為輔」及「利益迴避原則」二項建議；對於企業協力關係可能會出現文化與價值衝突與不公平競爭兩方面的風險，分別提出「強化募款能力」及「建立聯盟」二項建議。	zh_TW
dc.description.tableofcontents	第一章緒論 •••••••••••••••••••••••••••••• 1 第一節研究背景 •••••••••••••••••••••••••••••• 1 第二節研究動機 •••••••••••••••••••••••••••••• 6 第三節研究目的 •••••••••••••••••••••••••••••• 10 第四節名詞界定 •••••••••••••••••••••••••••••• 12 第五節研究方法與範圍 •••••••••••••••••••••• 32 第二章文獻探討與分析架構 •••••••••••••••••• 35 第一節文獻探討一：代表性文獻 •••••••••••••• 35 第二節文獻檢閱二：核心議題探索 •••••••••••••• 41 第三節文獻解釋力與分析架構 •••••••••••••••••••••••• 65 第三章歐洲社會企業之發展 ••••••••••••••••••• 70 第一節歐洲社會企業的環境 ••••••••••••••• 70 第二節歐洲社會企業的結構 •••••••••••••••••• 82 第三節歐洲社會企業的功能 •••••••••••••••• 95 第四節歐洲社會企業發展的析評 ••••••••••••••• 115 第四章美國社會企業之發展 •••••••••••••••••• 122 第一節美國社會企業的環境 ••••••••••••••• 122 第二節美國社會企業的結構 •••••••••••••••••• 138 第三節美國社會企業的功能 •••••••••••••••• 149 第四節美國社會企業發展的析評 ••••••••••••••••• 170 第五章台灣社會企業之探究 ••••••••••••••• 176 第一節研究設計 ••••••••••••••••••••••• 176 第二節台灣社會企業的環境 ••••••••••• 193 第三節台灣社會企業的結構 ••••••••••••••• 204 第四節台灣社會企業的功能 ••••••••••••••• 214 第六章結論與建議 ••••••••••••••••••••••••• 244 第一節歐美社會企業的比較 ••••••••••••••••• 245 第二節台灣社會企業的類型建構 ••••••••••••• 249 第三節實務建議 ••••••••••••••••••••••• 261 第四節後續研究建議 •••••••••••••••••••••• 269 參考書目 •••••••••••••••••••••••••••••• 271 中文部分 •••••••••••••••••••••••••••••• 271 英文部分 •••••••••••••••••••••••••••••• 275 附錄 •••••••••••••••••••••••••••••• 300 附錄一財團法人喜憨兒社會福利基金會訪談紀錄 •••••• 300 附錄二財團法人伊甸社會福利基金會訪談紀錄 •••••• 317 附錄三財團法人陽光社會福利基金會訪談紀錄 •••••• 337 附錄四財團法人彭婉如文教基金會訪談紀錄 •••••• 366 附錄五 Henry B. Hansmann之觀點 •••••••••••• 385 圖目次圖 1-1 32個國家非營利部門的收入來源 ••••••••••• 4 圖 1-2 社會企業的界定 •••••••••••••••••••• 17 圖 1-3 第三部門與福利三角 •••••••••••••••••••• 20 圖 1-4 第三部門的概念圖 •••••••••••••••••••• 21 圖1-5 美國非營利部門的數量 •••••••••••••••••••• 25 圖2-1 社會合作社的位置圖 •••••••••••••••••••• 42 圖2-2 本研究之分析架構 •••••••••••••••••••• 69 圖3-1 歐洲社會企業的概念圖 •••••••••••••••••••• 92 圖4-1 非營利組織的資金來源 •••••••••••••••••••• 147 圖4-2 非營利組織與企業的關係 •••••••••••••••••••• 155 圖5-1 本研究四個案2003年政府補助經費比較 •••••••••• 201 圖5-2 陽光基金會的組織架構 •••••••••••••••••••• 211 圖5-3 本研究三個案2004年事業體收益比較 •••••••••• 216 圖5-4 陽光基金會商業收益與總收入關係圖 •••••••••• 220 圖5-5 伊甸基金會歷年總收入、自營收入與委辦收入趨勢圖 • 234 圖5-6 喜憨兒基金會歷年花旗認同卡、專案補助與總收入趨勢圖••• 239 圖5-7 喜憨兒基金會歷年社福事業收入與捐款收入趨勢圖 •• 240 圖6-1 社會資本的概念化過程 •••••••••••••••• 264 表目次表 1-1 七國非營利部門佔GDP及就業之比例 •••••• 3 表 1-2 社會企業的特徵 ••••••••••••••• 15 表 1-3 三大部門之內涵 ••••••••••••••• 21 表 1-4 1998年適用IRC地位的稅捐減免組織 •••••••• 23 表 1-5 國際性非營利組織取樣一覽表 •••••••••• 28 表 2-1 社會經濟組織的法律形式 •••••••••• 50 表 3- 1 社會合作社的商業理念 ••••••••••••••• 85 表 4-1 社會企業光譜 •••••••••••••••••••• 148 表 4-2 社會企業家的特徵 ••••••••••••••• 152 表 4-3 美國大學2004年「公共事務」與「非營利管理」聲譽排名 162 表 4-4 NACC會員一覽表 •••••••••••••••••••• 163 表 4-5 非營利與企業關係的風險：企業夥伴的觀點 •••• 168 表 4-6 非營利與企業關係的風險：非營利夥伴的觀點 •••• 169 表 4-7 Dees社會企業的五種型態 ••••••••••••••• 174 表 5-1 本研究受訪對象一覽表 ••••••••••••• 181 表 5-2 本研究之編碼類別表 ••••••••••••••• 182 表 5-3 喜憨兒社會福利基金會簡介 ••••••••••••• 183 表 5-4 伊甸社會福利基金會簡介 ••••••••••••• 185 表5-5 陽光社會福利基金會簡介 ••••••••••••• 188 表5-6 彭婉如文教基金會簡介 •••••••••••••• 189 表5-7 陽光基金會歷年事業體淨利與淨損一覽表 •••• 195 表5-8 喜憨兒基金會事業體一覽表 •••••••••••• 204 表5-9 伊甸基金會事業體一覽表 •••••••••••• 205 表5-10 陽光基金會事業體一覽表 •••••••••••• 207 表5-11 彭婉如基金會就業支持互助系統一覽表 •••••• 209 表5-12 伊甸基金會事業體經營績效 •••••••••••••• 218 表5-13 陽光基金會歷年總收入與附屬作業組織作業淨利一覽表 • 219 表5-14 喜憨兒基金會歷年財務收入統計表 ••••••••• 225 表5-15 伊甸基金會歷年自營收入、委辦收入與總收入統計表 ••• 231 表5-16 2004年陽光基金會收入財報 •••••••••••• 232 表5-17 喜憨兒基金會歷年花旗認同卡報表 ••••••••• 239 表6-1 歐美社會企業發展的比較 ••••••••••••• 248 表6-2 非營利組織的類型 ••••••••••••••••••• 251 表6-3 台灣社會企業的分析架構 ••••••••••••••••••• 254 表6-4 台灣社會企業的類型 ••••••••••••••••••• 259	zh_TW
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dc.language.iso	en_US	-
dc.source.uri (資料來源)	http://thesis.lib.nccu.edu.tw/record/#G0892565051	en_US
dc.subject (關鍵詞)	社會企業	zh_TW
dc.subject (關鍵詞)	第三部門	zh_TW
dc.subject (關鍵詞)	非營利組織	zh_TW
dc.subject (關鍵詞)	社會經濟	zh_TW
dc.subject (關鍵詞)	Social Enterprises	en_US
dc.subject (關鍵詞)	Third Sector	en_US
dc.subject (關鍵詞)	Nonprofit Organization	en_US
dc.subject (關鍵詞)	Social Economy	en_US
dc.title (題名)	歐美社會企業發展及其在台灣應用之研究	zh_TW
dc.type (資料類型)	thesis	en
dc.relation.reference (參考文獻)	一、中文部分	zh_TW
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