社會企業諮詢輔導與育成模式之探討－－以建構我國輔導發展體系架構為核心

社會企業在新成立與經營過程，除須達成其所設之社會或公益目標，尚需克服各種經營難題，然而超過半數社會企業仍難達到損益兩平的財務狀況，因而有尋求導師或經營諮詢輔導的需求。國外一些國家政府與民間機構瞭解社會企業的需求，看見社會企業的存在價值，已建立不少諮詢輔導及育成體系，在我國發展社會企業起步之際，實需瞭解有哪些模式。本文透過歸納與整理國際上發展社會企業成熟之輔導模式，訪談3位社會創業家，透過探討個案探討輔導過程中的問題，最後嘗試建構適合我國的輔導與培育社會企業的發展架構。透過政府與民間的分工，除使資源獲得有效的使用，亦分階段與對象提供不同的協助，期望有志從事社會企業與已實際經營社會企業者，能獲得所需的輔導資源，鋪建適合我國社會企業發展的環境。

In the start-up and operation process, social enterprises not only achieve thesocial goals, but also overcome the business obstacles. Nevertheless, more than half of social enterprises are hard to break-even, they need to seek mentors and consultants' help. Some international institutions and governments understand the social enterprises' need and see the values, therefore, they dedicated to create and establish some counseling and incubating systems and models to fit social enterprises' need. These systems and models are good examples for Taiwan to learn in the initial stage of developing social enterprises. The essay will collect and sort out the good counseling and incubating systems and models of social enterprises in the world, and try to build the developing framework to help different kinds of social enterprises for utilizing the resources effectively by the division work of government, second and third sector in Taiwan. In the end, the essay also gives some advices to the mentors, social enterprises and government.