非營利組織社會企業化之研究－以財團法人基金會為例

The Research on Nonprofit Organizations Adapting Social Enterprise Approach: Case Study on Foundations

After the booming of the nonprofit organizations in Taiwan, some foundations start to adapt social enterprise approach due to the depression and the decreasing of donation at present. Therefore, the research would try to find out whether the vocation of the foundations has diverged from the public interest mission and hence caused the crisis of "subject divergence". The research would also discuss how the foundations adapt the social enterprise approach to reinforce their management strategy and efficiently put the public mission into practice. Basing on the qualitative method, the research has done in-depth analysis on the nonprofit organizations that are practicing social enterprise approach in Taiwan. Case studies has been done on some foundations, such as Himalaya Foundation, Sunshine Social Welfare Foundation, Syin-Lu Social Welfare Foundation, Children Are Us Foundation, Fubon Charity Foundation, Hsin-Yi Foundation, and Homemaker's Union and Foundation, to realize how the social enterprise approach actually works in the foundation management. The research would also analyze and discuss the management strategy of these nonprofit organizations accommodating other correlative theories of social enterprise approach. The result of the research shows that the nonprofit organizations in Taiwan generally hold an approval and positive view on the social enterprise approach. The management strategy when adapting social enterprise approach can be divided into managing concept, administrate avenue, marketing strategy, and financial structure. The issue of social enterprise approach has been discussed about its subject divergence, policy tools, legal codes, and the establishing of an open, transparency and accountability. Finally, the research adopts Martin and Osberg's pure form of social engagement which identifies social entrepreneurship and distinguishes it from social service provision, and social activism. Only when combining the three social ventures and creating new hybrid models can carry out the true social entrepreneurship.