社會企業關鍵指標之研究：從盈餘分配到所有權

The Surplus is Distributed into Ownership: Research of the Social Enterprise’s Key Indicator

歐美各國的社會企業對於社會與經濟指標各有不同界定，本文參考各國推動社會企業法制或政策發現，英國採取盈餘分配比例規定，而韓國《社會企業振興法》與臺灣行政院所公布之「社會企業行動方案」則採取盈餘不得分配規範，都將盈餘分配視為社會企業的關鍵指標。然而，盈餘分配有相當大的侷限性，且易淪為營利偽裝之工具， 例如：透過財務操作， 盈餘可以降低，甚至呈現帳面虧損，則盈餘分配限制就形同具文，或者只要盈餘分配跟公益沾上一點邊，就自稱為社會企業，相當容易讓社會企業被汙名化。基此，本文首先從國內外經驗與學理，探索社會企業以盈餘分配為關鍵指標所造成的侷限性；其次，從社會企業所有權配置與所有權成本兩個角度，進行所有權的辯證；再者，以資產鎖定為所有權設計之基礎，進行動態性分析；最後， 為避免社會企業形成另一種不公平型態，對於盈餘分配、稅賦優惠或優先採購等支持性政策，本文認為皆應鑲嵌於所有權資產鎖定的架構之中，如此才能契合社會企業的混合特質。

The social enterprises of America and Europe have nothing in common with each other to define to society and economic indicator, but can find to promote social enterprise’s legal system or public policy from various countries, no matter Britain adopts the allocation proportion regulation of surpluses, or South Korea and Taiwan adopt surpluses and distribute the norms, all assign the surplus to regard as the key indicators of social enterprises. However, it has significant limitation that the surplus is distributed, and apt to become the commercial tool that disguised, for example operate through the financial affairs, the surplus can be reduced, even present book and suffer the loss, it appear and mere formality while exercising restraint in while assigning then surplus, or only last any at dipping in public service surplus, call oneself for social enterprise, quite apt to let social the intersection of enterprise and dirty name take. The intersection of base and this, this text and studies the science, explore from the domestic and foreign experience social enterprises distribute the limitation caused for key indicator with the surplus at first; Secondly, dispose two angles with the cost of ownership from social enterprise’s ownership, the ones that paid ownership are dialectical; Moreover, lock the foundation designed for ownership with the assets, carry on dynamics analysis; Finally, for prevent social enterprise from form another kind of unfair attitude, assign as to surplus distribution, taxation free or the prior procurement and supporting policy preferably, this text thinks that should all be inlaid in the structure that ownership assets lock, could agree with the mixed features of social enterprises so.