Responsive image
博碩士論文 etd-0619116-145543 詳細資訊
Title page for etd-0619116-145543
論文名稱
Title
臺灣公益公司法草案研究分析
The research and analysis on the draft of benefit corporation bill.
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
176
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2016-07-10
繳交日期
Date of Submission
2016-07-19
關鍵字
Keywords
公益公司、社會企業、低利潤有限責任公司、臺灣社會企業⾏動⽅案、公益公司法草案、社區利益公司
Taiwan social enterprise action plan, Community Interest Company, Benefit Corporation, Social Enterprise, L3C, The draft of benefit corporation bill
統計
Statistics
本論文已被瀏覽 5885 次,被下載 106
The thesis/dissertation has been browsed 5885 times, has been downloaded 106 times.
中文摘要
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。
Abstract
‘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.
目次 Table of Contents
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
參考文獻 References
中文文獻
官有垣 (2007)。社會企業組織在台灣地區的發展。中國非營利評論146-181.
金錦萍 (2009)。社會企業的興起及其法律規制。 經濟社會體制比較,(4),128-134
易明秋 (2014)。美國社會企業法律之創建- 制度分析與觀察。非盈利組織管理學刊,(16)
王致雅、鄭勝分。(2010)。臺灣社會企業的發展經驗
鄧昀姍 (2014)。臺灣社會企業發展及法制之研究。國立高雄大學政治法律學系,高雄市
李涵 (2015)。論我國設置公益公司相關規範-從公司法修正草案與公益公司法草案出發。國立臺北大學法律學系,台北市
陳定銘 (2007)。非營利組織、政府與社會企業-理論與實踐。台北市:智勝出版
社企流 (2014)。社企力!社會企業= 翻轉世界的變革力量。用愛創業,做好事又能獲利。(台北市)果力文化
須文蔚/主編 (2014)。公益的活水: 台灣社會企業的理論與實踐。台北市:財團法人新台灣人文教基金會& Airiti Press Inc.
社企流官網 (Social Enterprise Insights official website) 。基本概念-社會企業的歷史: http://www.seinsights.asia/aboutse (最後瀏覽日期:2016/04/10)
中華民國統計資料網。就業、失業統計資料查詢系統:http://www.stat.gov.tw/ct.asp?xItem=32985&CtNode=4944&mp=4 (最後瀏覽日期:2016/05/15)
衛生福利部官網。長照政策專區首頁, http://www.mohw.gov.tw/cht/LTC/DM1_P.aspx?f_list_no=896&fod_list_no=0&doc_no=50956 (最後瀏覽日期:2016/05/18)
林正全 (2006)。臺灣多元就業開發方案:總體成效- 九十四年多元就業開發方案成效評估研究之發現。臺北:”勞委會”委託研究計劃
行政院勞工委員會職業訓練局 (2009)。多元就業開發方案96年度整體實施效益評估計劃
經濟部。社會企業行動方案(103-105年)
立法院議事暨公報管理系統。立法院第8屆第4會期第18次會議議案關係文書 院總第1775號 委員提案第16056號,http://lci.ly.gov.tw/LyLCEW/agenda1/02/pdf/08/04/18/LCEWA01_080418_00018.pdf (最後瀏覽日期:2016/07/12)

英文文獻
Act on Social Enterprises NO. 1351/2003.
Americans for Community Development- the organization for the L3C website, Legislation, Laws, http://americansforcommunitydevelopment.org/laws (last visited May 26, 2016)
Benefit Corporation official website, What is Benefit Corporation& Why pass Benefit Corporation Legislation, http://benefitcorp.net (last visited May 26, 2016)
Big Society Capital, Delivering Impact Building Evidence Sharing Learning- annual review 2014, see at http://www.bigsocietycapital.com/sites/default/files/Big Society Capital Annual Report 2014.pdf (last visited May 24, 2016)
Bidet, E., & Eum, H. S. (2011). Social enterprise in South Korea: History and diversity. Social Enterprise Journal, 7(1), 69-85.
Borzaga, C., & Defourny, J. (Eds.). (2001). The Emergence of Social Enterprise. London and New York: Routledge
Borzaga, C., & Santuari, A. (2003). New trends in the non-profit sector in Europe: The emergence of social entrepreneurship. The non-profit sector in a changing economy, 31-59.
Cabinet Office. (2006). Social enterprise action plan- Scaling new heights, see at http://webarchive.nationalarchives.gov.uk/20070108124358/http://cabinetoffice.gov.uk/third_sector/documents/social_enterprise/se_action_plan_ 2006.pdf (last visited June 20, 2016)
Cabinet Office. (2014). Guidance of Social Investment Tax Relief, official website of the UK government, see at https://www.gov.uk/government/publications/social-investment-tax-relief-factsheet/social-investment-tax-relief (last visited May 24, 2016)
Choi, Y. C., & Jang, J. H. (2014). Analysis of Current Conditions Facing Social Enterprises in Korea, International Journal of Business and Social Research, 4(3), 119-125.
Civil Association Act. (2011) http://glrs.moi.gov.tw/EngLawContent.aspx?Type=E&id=66 (last visited May 26, 2016)
CIC business activities: forms and step-by-step guidelines, convert a CIC to a charitable company https://www.gov.uk/government/publications/community-interest-companies-business-activities/cic-business-activities-forms-and-step-by-step-guidelines (last visited June 11, 2016)
Community Interest Company Regulations 2005. No.1788. Art. 7&8
Company Act, Laws& Regulations Database of The Republic of China, see at http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=J0080001 (last visited June 20, 2016)
Dees, J. G. (1998). Enterprising nonprofits. Harvard business review, 76, 54-69.
Dees, J. G., Emerson, J., & Economy, P. (2002). Enterprising nonprofits: A toolkit for social entrepreneurs (Vol. 186). John Wiley & Sons.
Dart, R. (2004). The legitimacy of social enterprise. Nonprofit management and leadership, 14(4), 411-424.
Defourny, J., & Nyssens, M. (2008). Social enterprise in Europe: recent trends and developments. Social enterprise journal, 4(3), 202-228.
Department for Business, Innovation and Skills (UK government) (2011). A Guide to Legal Forms for Social Enterprise
Delaware General Corporation Law, Subchapter XV. Public Benefit Corporations, §361-§368. http://delcode.delaware.gov/title8/c001/sc15/index.shtml (last visited June 6, 2016)
Doeringer, M. F. (2010). Fostering social enterprise: A historical and international analysis. Duke Journal of Comparative & International Law, 20(2), 291-329.
Evers, A. (2001). Social Enterprises and Social Capital, in C. Borzaga & J. Defourny (Eds.), The Emergence of Social Enterprise, London and New York: Routledge, 229-311
European Commission (2014). Country Report: United Kingdom, A map of social enterprises and their eco-systems in Europe, P1, 3-5, 14, 16, 21-23, 25, http://ec.europa.eu/social/keyDocuments.jsp?advSearchKey=socentcntryrepts&mode=advancedSubmit&langI&langId=en (last visited April 16, 2016)
European Commission (2014). Country Report: Greece, A map of social enterprises and their eco-systems in Europe, P1, 9, 15 http://ec.europa.eu/social/keyDocuments.jsp?pager.offset=10&langId=en&mode=advancedSubmit&advSearchKey=socentcntryrepts (last visited April 16, 2016)
European Commission (2014). Country Report: Finland, A map of social enterprises and their eco-systems in Europe, P21 http://ec.europa.eu/social/keyDocuments.jsp?pager.offset=20&langId=en&mode=advancedSubmit&advSearchKey=socentcntryrepts (last visited April 16, 2016)
European Commission (2014). Country Report: Italy, A map of social enterprises and their eco-systems in Europe, P15 http://ec.europa.eu/social/keyDocuments.jsp?pager.offset=10&langId=en&mode=advancedSubmit&advSearchKey=socentcntryrepts (last visited April 16, 2016)
Fici, A. (2006, September). The new Italian law on social enterprise. In seminar Emerging models of social entrepreneurship: possible paths for social enterprise development in central east and south east Europe.
Grameen Bank official website, http://www.grameen.com/ (last visited March 25, 2016)
Grameen Bank monthly report in March 2016, available at: http://www.grameen.com/index.php?option=com_content&task=view&id=452&Itemid=526 (last visited April 09, 2016)
Grameen Bank monthly and annual reports(1983- 2015). Available at: http://www.grameen.com/index.php?option=com_content&task=view&id=346&Itemid=416 (last visited April 09, 2016)
Harding, R. (2004). Social enterprise: The new economic engine?. Business Strategy Review, 15(4), 39-43.
Hartigan, P. (2006). It’s about people, not profits. Business Strategy Review, P45
Haugh, H. (2006). Social enterprise: beyond economic outcomes and individual returns. In Social entrepreneurship (pp. 180-205). Palgrave Macmillan UK.
HM Revenue and Customs, Social Investment Tax Relief (SITR): guide for social enterprises, https://www.gov.uk/government/publications/social-investment-tax-relief-guide-for-social-enterprises (last visited June 20, 2016)
HM Government, Social investment: a force for social change, 2016 strategy, https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/507215/6.1804_SIFT_Strategy_260216_FINAL_web.pdf (last visited June 20, 2016)
Illinois The Limited Liability Company Act (805 ILCS 180) http://www.ilga.gov/legislation/BillStatus.asp?DocNum=239&GAID=10&DocTypeID=SB&LegId=40822&SessionID=76&GA=96 (last visited June 6, 2016)
Johnson, S. (2000). Literature review on social entrepreneurship. Canadian Centre for Social Entrepreneurship, 16, 16.
Kate Cooney& Justin Koushyar& Matthew Lee& Haskell Murray. (2014). Benefit Corporation and L3C Adoption: A Survey, Stanford Social Innovation Reviwew, http://ssir.org/articles/entry/benefit_corporation_and_l3c_adoption_a_survey (last visited May 5, 2016)
Kettl, D. F. (2000). The transformation of governance: Globalization, devolution, and the role of government. Public Administration Review, 60(6), 488-497.
Kim, H. W. (Eds.) (2008). The formation of social enterprise policy and prospects for social enterprise in Korea. Journal of Korean Social Trends and Perspectives, 75, 74-108. (in Korean)
Kim, J. W. (Eds.) (2009b). What is social enterprise?. Seoul, Korea: Arche. (in Korean)
Kim, Y. H. (2008) Work Integration of People with Disabilities in Korean Social Enterprises. Paper presented at the Fifth East Asian Social policy Conference, Taipei , p7-8, http://www.welfareasia.org/5thconference/papers/Kim Y_disabilities in social enterprises.pdf (last visited May 11, 2016)
Ko, H. M. (Eds.) (2007, December). Social enterprise policy and prospects for social enterprise in Korea. Paper presented at the Korea Sociology Association Conference, Seoul (in Korean)
Korea Social Enterprise Promotion Agency official website, Background/ History of social enterprises, http://socialenterprise.or.kr/eng/info/act.do (last visited May 11, 2016)
Korean National Statistical Office website, Economic Trend, National Statistical Office (in Korean), available at: http://kostat.go.kr (last visited May 11, 2016)
KoSEA homepage: http://www.socialenterprise.or.kr/eng/index.do (last visited May 11, 2016)
Lane, M. J. (2012). The Low-profit Limited Liability Company (L3C).
Laville, Jean-Louis & Nyssens, M. (2001). The Social Enterprise : Toward a Theoretical Socio-Economic Approach, in C. Borzaga & L. Defourny (Eds.), The Emergence of Social Enterprise, London and New York: Routledge, 312-332
Legislative Decree no. 155 (Italian Law on Social Enterprises). (2006). Art. 1, 2, 3, 4, para1; Art. 17, para3
Milward, H. B., & Provan, K. G. (2000). Governing the hollow state. Journal of Public Administration Research and Theory, 10(2), 359-380.
M. Ketsetzopoulou. (2010). Social Entrepreneurship in Greece, INNOVATIVE SOCIAL ENTERPRISE DEVELOPMENT NETWORK ISEDE-NET- WP3 ‘Research on Social Entrepreneurship’, p8
Model Benefit Corporation Legislation. art. §103-105
New Economics Foundation (NEF)/ Shorebank Advisory Sewvices (SAS). (2004).
OECD. (1999). Social Enterprises
OECD/European Union. (2013). Policy Brief on Social Entrepreneurship- Entrepreneurial Activities in Europe, European Commission, http://ec.europa.eu/social/main.jsp?catId=738&langId=en&pubId=7552 (last visited June 20, 2016)
Park, C., & Wilding, M. (2013). Social enterprise policy design: Constructing social enterprise in the UK and Korea. International Journal of Social Welfare, 22(3), 236-247.
Park, C. U. (Eds.) (2008, November). The institutional embeddedness of social enterprise in welfare state regime: The case of South Korea. Paper presented at the Fifth East Asian Social policy Conference, Taipei
Park, C. U. (2009, July). The Korean model of social enterprises: A comparison with European experiences. In Social Policy Association Conference, Edinburgh, England.
Pekka Pättiniemi .(2006). Case Finland, OECD, p2-3, 5
Peter A. Dacin& M. Tina Dacin& Margaret Matear .(2010). Social Entrepreneurship: Why we don’t need a new theory and how we move forward from here. Academy of Management perspectives, p39-41
Regulator of Community Interest Companies, Annual Report 2014/2015, https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/445334/cic-15-15-annual-report-14-15.pdf (last visited June 20, 2016)
Ridley‐Duff, R. (2007). Communitarian perspectives on social enterprise. Corporate governance: an international review, 15(2), 382-392.
Sen. Sokola .(2013). An Act to Amend Title 8 of The Delaware Code Relating To The General Corporation Law, DELAWARE STATE SENATE 147th GENERAL ASSEMBLY, SENATE BILL NO.47
Shah, D. (2009). A UK policy perspective: thought piece from the UK Social Enterprise Coalition. Social Enterprise Journal, 5(2), 104-113.
Social Enterprise Promotion Act. No.8361, http://law.go.kr/engLsSc.do?menuId=0&subMenu=5&query=#liBgcolor4 (last visited June 30, 2016)
Social Enterprise Alliance official website, About social enterprise, https://socialenterprise.us/about/social-enterprise/ (last visited May 9, 2016)
Young, D. (2003). New trends in the US non-profit sector: Towards market integration. The non-profit sector in a changing economy, 61-78.
Young, D. R., & Salamon, L. M. (2002). Commercialization, social ventures, and for-profit competition. The state of nonprofit America, 423-446.
電子全文 Fulltext
本電子全文僅授權使用者為學術研究之目的,進行個人非營利性質之檢索、閱讀、列印。請遵守中華民國著作權法之相關規定,切勿任意重製、散佈、改作、轉貼、播送,以免觸法。
論文使用權限 Thesis access permission:自定論文開放時間 user define
開放時間 Available:
校內 Campus: 已公開 available
校外 Off-campus: 已公開 available


紙本論文 Printed copies
紙本論文的公開資訊在102學年度以後相對較為完整。如果需要查詢101學年度以前的紙本論文公開資訊,請聯繫圖資處紙本論文服務櫃台。如有不便之處敬請見諒。
開放時間 available 已公開 available

QR Code