使命契合觀點分析社會企業之效益與影響：以勞動部多元就業開發方案為例

An Analysis on the Effectiveness and Impact of Social Enterprise from Fit for Purpose Aspect: Case Study on Multi-Employment Promotion Program

近年來，社會企業在創造就業機會、促進社區發展、活絡地方經濟及發揮社會影響力等方面產生重要作用，社會企業的運作若能配合政府多元就業開發方案的實施，將可成為完善社會福利相當重要的一股力量。勞動部「多元就業開發方案」之目的在於建構非營利組織與政府部門間促進就業之合作夥伴關係，透過促進地方發展、提升社會福祉之計畫，創造失業者在地就業機會。本研究採取「英國發展信託協會」發展出的使命契合評估方法，針對多元就業開發方案選出各類型社會企業的個案，使用基礎健康報告，以及透過組織結構發展，包含治理、企業與商業模式、財務管理、夥伴關係與協力、政策與過程等五面向的績效評估，用以診斷組織是否達成社會使命，建立社會企業的效益與影響。本研究採取質性研究方法，藉由立意抽樣多元就業開發方案中各類型社會企業的個案，深度訪談利害關係人，評估社會企業運作的關鍵要素，期望研究成果能夠作為政府與非營利組織推動社會企業之參考。

In recent years, social enterprise has been working on creating job opportunities, improving social development, boosting local economy, and exerting its impact over the society. Its cooperation with the government on multi-employment promotion program has also been a great force to make social welfare complete. The research is based on the multi-employment promotion program held by the Ministry of Labor, which aims to build partnership between non-profit organizations and the government in activating employment, social welfare, and local job opportunities through local development. The research adopts the fit for purpose evaluation, designed by Development Trusts Association (DTA). With the DTA health check and organization structure, we evaluate a variety of social enterprises chosen from the multi-employment promotion program in the five areas: governance, enterprise and business planning, financial management, partnership working, and policies and procedures, in order to find whether the enterprises have achieved their social mission to establish the effectiveness and impact of social enterprise. This research with qualitative research method, through purposive sampling the cases from multi employment promotion program and in-depth interviews with the stakeholders, the key factors of social enterprise operation are evaluated. It is hoped that the results could be the reference for the government and non-profit organizations when promoting social enterprise in the future.