社會企業可持續發展管理模式探討：兩岸個案比較

The Exploratory Study for Sustainable Management Model of Social Enterprise: A Two-Case Comparison

社會組織附屬社會企業，一方面要達成其設立宗旨及使命，另一方面則是為追求其財務自足性，使社會組織能永續生存。本研究選擇北京與臺灣兩地區各一家經營成效良好的社會組織附屬社會企業個案，進行管理模式的比較。研究結果發現，經營社會組織附設社會企業可持續發展管理模式為：社會創業家精神＋市場機會的存在＋核心能力的建立＋管理模式的系統化思維（含策略規劃到作業之成本管理層面）。社會企業發展初期可參照市場導向的核心能力建立模式，待市場業績建立後，再參照以人為本的管理控制模式。從兩個個案中，兩者皆有其核心能力，核心能力是社會企業成功的基石。

A social association often establishes social enterprise for two basic purposes. One is to accomplish its original social mission; and the other is to seek financial self-sufficiency for its own sustainable survival. This article describes a sustainable management model derived from a two-case comparison. The result reveals an equation of sustainable management model in such a social enterprise as following: social entrepreneurship + market opportunity + core competence + system thinking of management model including strategic planning and cost control in operation. The social enterprise can follow the market-oriented strategic planning model to run its business in its early development stage. While in a later stage, the humanity-oriented management control model shall be used after its market had been set up. Certainly, management model will change subject to certain environmental conditions. Both cases have their own core competence, which is the cornerstone of organization success.