本文首先介紹《社企是門好生意？社會企業的批判與反思》一書的重點內容。第1章介紹社會企業的發展路徑，及其源自新自由主義開始主導世界經濟與政治運作的背景。第2章與第3章的內容在於翻轉美化社會企業的主流論述並呈現可能帶來的隱憂。第4章到第8章則以臺灣和全球各地案例進一步探討社會弱勢者照顧與消除貧窮等議題。本書提醒我們，這些看來簡單美好並鼓吹以個人努力方式來解決問題的行動，潛藏著將社會問題去政治化、鼓勵國家退讓給市場、將公民形塑為消費者的思維邏輯，因此必須謹慎看待並深入思考它們如何面對結構性因素。本文最後提出蒙德拉貢合作社之案例與本書對話，並借鏡經濟多樣性觀點來思考商業營利與社會公平正義之間的關係。

This paper first highlights the contents of the book “Is Social Enterprise Good Business? Critical Thinking and Reflection.” The first chapter shows the development path of social enterprise and its context of neoliberalism. The second and third chapters discuss a reverse view of mainstream discourses of social enterprise and overlooked problems. Cases of social care and eradicating poverty issues are discussed in Chapters 4 to 8. This book reminds us that behind those simple and good problem-solving projects based on individual effort, there might be hidden ideologies of the depoliticization of social problems, encouragement of giving room to the market, and transformation of citizens into consumers. Therefore, social entrepreneurship must be treated with caution, with measures to verify if it addresses structural challenges. Finally, this paper suggests the experiences of the Mondragon Cooperative Corporation and the concept of diverse economies as another point of view to consider in the relationship between surplus creating and social justice.