社會使命與商業利益是否可以並存？非營利組織型社會企業制度邏輯之分析

Can Social Mission and Commercial Interests Coexist? An Analysis of the Institutional Logics of NPO Type Social Enterprises Enterprises

社會企業是以商業行為為手段以解決社會問題的混合型組織，因此社會福利與商業兩種制度邏輯鑲嵌其中影響其運作。社會福利邏輯注重社會服務、解決社會問題，商業邏輯則強調經濟利益和市場競爭，二者在本質上大相逕庭的兩種制度邏輯在社會企業運作中能否維持平衡？蓋商業行為導入後，組織運作是否會偏離原本核心使命導致使命飄移，向來是社會企業研究者與實務者關切的焦點。社會福利邏輯與商業邏輯的平衡究竟是理論上的應然，抑或是運作上的實然？欲探究此一問題，本研究以全國性財團法人社會福利基金會為樣本，蒐集44家非營利組織與22家非營利組織型社會企業，運用Janis-Fadner不平衡係數和統計方法進行分析檢定。研究發現非營利組織型社會企業可能出現使命飄移現象，但在社會福利邏輯構面上與非營利組織並無顯著差異，說明非營利組織型社會企業仍能堅守社會使命初衷，顯示社會福利與商業兩種制度邏輯對組織運作的影響力尚處勢均力敵態勢，呈現出雙元並存形式。非營利組織雖有文獻所述「財務傾向的執行者」現象，但社會福利邏輯在組織運作中仍扮演主導邏輯的角色。本研究發現可強化社會企業合法性基石，建議非營利組織可以將社會企業化納入永續經營的策略選項之一。

Social enterprises are hybrid organizations that pursue social missions through commercial activities, thereby integrating two distinct yet often competing institutional logics: welfare and commerce. The welfare logic emphasizes the provision of social services and the resolution of societal problems, whereas the commercial logic prioritizes revenue generation and market competitiveness. The coexistence of these divergent logics raises concerns about potential mission drift when commercial imperatives are introduced. This tension between sustaining social objectives and pursuing market-oriented goals has long been a focal point of scholarly inquiry and practical debate. It also raises the question of whether such balance is a normative ideal or an empirical reality.
To investigate this issue, the present study examines national social welfare foundations in Taiwan, drawing on data from 44 nonprofit organizations (NPOs)and 22 nonprofit-type social enterprises (NPO-SEs). The analysis employs the Janis-Fadner Imbalance Coefficient alongside statistical methods to test the proposed hypotheses. The findings reveal that although NPO-SEs may exhibit signs of mission drift, they do not differ significantly from NPOs in terms of welfare logic. This suggests that NPO-SEs remain aligned with their social missions, reflecting a near-equilibrium between welfare and commercial logics, or what may be described as dual institutional alignment. In contrast, while traditional NPOs display the“financially inclined performer”tendency noted in the literature, their operations continue to be primarily guided by welfare logic. These results contribute to the legitimacy discourse on social enterprises and indicate that adopting a social enterprise model can serve as a viable strategic pathway for NPOs pursuing sustainable development.