為因應經濟衰退與福利失靈現象，各國紛紛端出社會企業政策，希望藉此化解失業問題與舒緩財務困境，落實授人以漁的政策目標。而隨著社會企業愈受全球矚目，逐漸形成一股重要趨勢，相關文獻亦開始關注社會企業議題，希望為其尋找精確理論與法理定位。經檢視文獻發現，多數研究對於社會企業定義仍缺乏明確共識，且大部分側重於規範性視野，甚少就社會企業進行動態性剖析，並針對問題提出具體建議，特別是在創設基金與政策支持部分。基於此，本文擬探討以下三項重要議題：一、社會企業核心定義究竟為何？是國際組織規範性定義，或社會企業發展途徑理論？二、政府補助、微型貸款、群眾募資或公益創投何者較適合做為社會企業創設基金？三、社會企業是否該法制化？又，優先採購、稅賦優惠或孵化育成等何者為政策支持社會企業有效作法？最後，本文將依研究結果提出初步政策建議。

With the increasing literature on social enterprise, most researcher focuses on the structure or forms of social enterprise instead of the development process. However, the gaps between theory and practice are becoming distressingly widened in the field of social enterprise research. After probing into the literature, we find there is a lack of consensus on the definition of social enterprise and the researches are seldom analyzed from a dynamic analysis point of view, especially in the issues about start-up funds and policy support. Due to the problems mentioned above, this study aims to respond to some big issues of social enterprise. Firstly, we will focus on the definition of social enterprise. Secondly, we will analysis the kinds of social enterprise start-up funds, and propose some strategies. Thirdly, we will concentrate on the comparison of policy support and evaluate the feasibility of them. Finally, by summarizing the study before, we will come up with some policy recommendations.