社會投資國家對臺灣社會企業政策形成之影響：歷史制度理論觀點

Abstract

在全球化的衝擊下，社會福利國家逐漸無法有效地因應其帶來的新社會風險（new social risk），而為解決日趨複雜的社會與環境問題，社會企業(social enterprise)此種混合社會與經濟雙重目標的組織型態便成為解決之道，財務運用相對非營利組織更具自主性，而與此同時兼顧了社會使命。進入21世紀後我國逐漸發展社會企業相關政策，但鮮為有人知道這樣的概念，直至2014年行政院核定「社會企業行動方案」才逐漸被知曉，在2018年核定「社會創新行動方案」延續相同概念。本研究蒐集政策方案、相關專書、學術期刊、碩博士論文、報章雜誌以及政府資料，並檢閱社會企業、社會投資及歷史制度理論，試圖從中找尋到我國社會企業形成的脈絡，具體研究目的：探討社會企業政策之制度變遷歷程；探討社會投資國家對於社會企業形成歷程之影響；依據研究發現，對於臺灣社會企業未來發展政策提出政策建議。本次透過次級文件分析法分析相關研究資料，與政府部門、中介投資者以及社會企業家進行深度訪談的逐字稿分析，發現制度與政策標的不盡相同，前後政策是漸進式的政策模式，而改革主要力量來自關鍵節點中的行動策略者因素，政權的輪替是制度變革的主要因素，而不論何種方案施行，對於社會企業來說，兩行動方案的影響不大，大多數的社會企業仍專注於自己的事業。

The impact of globalization, the social welfare state was unable to answer the new social risk effectively. In order to solve the complex social issues and environmental problems, the concept of “Social Enterprise” has be created a new solution, which has more financially independent comparing to NPOs, and has more awareness of social responsibility comparing to profit-oriented enterprises. In 21st century, Taiwan has gradually developed social enterprise policies but obscure to citizen. Until 2014, the Executive Yuan launched the"Social Enterprise Action Plan". and the "Social Innovation Action Plan" approved in 2018 continued the same concept. Based on the materials collected from policies, monographs, academic journals, thesis, journalism, public government information and after reviewing theories relating to Social Enterprise, Social Innovation as well as historical institutionalism, this paper is concerned with the following questions: Exploring the process of institutional changes in social enterprise policies; Exploring the influence of the social investment country on the formation of social enterprises; Based on research findings, policy recommendations are made for the future development policies of Taiwan’s social enterprises.This paper of relevant research data through the secondary document analysis method, and the verbatim analysis of in-depth interviews with government departments, investor and social entrepreneurs. The result of the research shows that the system and policy targets are different, but the pre- and post-policy is a gradual policy model, the main reform comes from the critical junctures and the action strategist. The rotation of the regime is also the main factor of system reform. Regardless of the implementation of the plan, for social enterprises, the two action plans have little impact. Social enterprises are still focusing on their own business.