近年來’社會企業’在臺灣越來越廣為人知且受歡迎。本篇研究的目的，在於了解社會企業的起源與本質並針對臺灣的公益公司法草案探討以下兩個研究問題: “臺灣公益公司法草案的制定是否符合社會企業的真正本質?”及”臺灣公益公司法草案是否適合臺灣社會企業環境?”
為了達成本篇研究的目的，主要採用文獻分析法，並針對“臺灣社會企業行動方案”、”臺灣公益公司法草案”、"社區利益公司法規”、"社會企業促進法”、"德拉瓦州公益公司法”、"伊利諾依斯低利潤有限責任公司法”進行比較與分析。
從分析結果來看，公益公司法草案並不符合本研究所定義的社會企業本質。此外，本研究在最後針對公益公司法草案的問題提出建議，希望可以幫助臺灣社會企業未來的發展並擴大社會影響，創造更多社會價值。

‘Social Enterprise’ has been more and more popular and well-known in Taiwan in recent years. The purposes of this study are trying to understand the origin and nature of social enterprise, and focusing on the draft of the Taiwanese benefit corporation bill to explore the following two research questions, ‘Whether the content of the draft of benefit corporation bill is in line with the nature of social enterprise or not?’, and ‘Does the draft of benefit corporation bill suitable for the social enterprise environment in Taiwan?’.
The method of document analysis was used majorly in this study to achieve the research purposes, and aiming at the following legislation: ‘Taiwan Social Enterprise Action Plan’, ‘The draft for discussion of benefit corporation bill’, ‘Community Interest Company Regulations 2005’, ‘Social Enterprise Promotion Act’, ‘Public Benefit Corporation law in the State of Delaware’, ‘Illinois Public Act 096-0126’ to do the comparison and analysis.
According to the results from analyzing, the draft of benefit corporation bill does not qualify the nature of social enterprise that defined in this research. Furthermore, at the end of this study has proposed some suggestions aimed at the problems of the draft of benefit corporation bill, and hope it can provide the assistance for the development of Taiwanese social enterprises in the future, expanding the social impact, and creating more and more social value.

中文摘要 (Chinese Abstract) …………………………………………...i
Abstract …………………………………………………………………..ii
Chapter 1 Introduction …………………………………………………1
Chapter 2 Literature review …………………………………………...6
2.1 The origin of social enterprise ……………………………………..6
2.2 The definition of social enterprise ………………………………12
2.3 The development of social enterprises around the world …18
2.3.1 Europe ...........................................................................19
2.3.2 United Kingdom (UK) ...................................................27
2.3.3 United States of America (USA) ...................................38
2.3.4 South Korea ...................................................................47
2.3.5 Taiwan ...........................................................................62
Chapter 3 Research Method ...........................................................76
Chapter 4 Results ...........................................................................79
4.1 The current organization formats for social enterprises in Taiwan 80
4.1.1 Non-profit organization ...................................................80
4.1.2 For-profit organization ...................................................83
4.2 The comparative analysis of current drafts related to social enterprise in Taiwan ...........................................................................................87
4.3 The analysis of the draft of benefit corporation bill articles ...92
4.3.1 The legislative purpose ...................................................93
4.3.2 The competent authority and legislative mode ...........94
4.3.3 The organization format ...................................................96
4.3.4 The name and definition of social enterprise ...................98
4.3.5 The regulations of social enterprise establishment ...........104
4.3.6 The public interest purpose ...........................................107
4.3.7 The profit distribution ...................................................109
4.3.8 The alternation of organizational format ...........................111
4.3.9 The public benefit report ...................................................115
4.3.10 The incentives ...................................................................117
Chapter 5 Conclusion and Limitation ...........................................120
5.1 Conclusion and Suggestions ...................................................120
5.2 Limitations and future research suggestions ...........................129
References ...................................................................................131
Appendix ...........................................................................................141

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