鄭勝分Cheng, Sheng-Fen陳燕慧Chen, Yen Hui2022-06-082022-01-312022-06-082021https://etds.lib.ntnu.edu.tw/thesis/detail/ca591bd935da1afcb216bc9d0218d3f9/http://rportal.lib.ntnu.edu.tw/handle/20.500.12235/117171根據2020年之社會企業與社會創新調查，營運虧損者37.4%、損益兩平者29%、營運有獲利者約27.9%、未回答者5.7%，且有67%社會企業曾經尋求資金之協助。社會企業係以創新和商業模式來解決社會需求，被賦予兼具社會與經濟目標期待，但由於多為非營利組織轉型企業化和小型企業，資源和營運管理能力較不足，面臨諸多營運挑戰和資金匱乏而難以繼續營運；社會企業應如何做好財務策略規劃與邁向永續經營的目標，乃本研究之主要動機。檢視國內相關文獻與研究，較少從財務面探討社會企業之財務規劃管理與永續經營之研究，故本研究從財務的面向探討國內社會企業之財務現況、問題與挑戰、以及財務對策。為確切了解國內社會企業財務的情況與問題，進行社會企業財務表現之分析；首先經由文獻探討的過程，歸納社會企業之營運特性，再展開相對應的財務規劃與管理重點，並以財務關鍵指標與繼續經營預警指標作為衡量基準；接著再對各個案以縱貫面研究分析，及進行不同個案之橫斷面比較分析。分析資料為2015年至2019年社會企業之財務數據，分析獲致重要的研究結果與發現，包括社會企業財務資訊揭露之透明度情形、社會企業經營主要的財務問題。最後則以損益平衡點要素分析，進行各研究對象的損益平衡點分析，經由實證方式產出社會企業財務規劃與管理的重點。本研究綜合實證和理論，提出研究結果與發現，最後提出三項建議：(一)社會企業為達永續經營，應依其所處生命週期因應不同的財務策略；要具備安全的財務結構與償債能力，應控制負債比率在60%以下，流動比率100%以上。(二)社會企業大部分屬於小型營收規模，應用損益平衡點和成本效益分析原則，讓社會企業可持續營運發展，並發揮社會影響力。 (三)社會企業由於資源有限但社會需求多元之特性，為達社會企業雙重底線目標，在評估與執行財務決策時，應用「影響力指標：SROI」與「財務指標：財務結構、損益平衡點」矩陣於財務可行性決策及日常營運管理，為組織創造最大的社會價值。According to the 2020 Social Enterprise and Social Innovation Survey, 37.4% of companies have operating losses, 29% of break-even, 27.9% of operating profit, 5.7% of unanswered, and 67% of social enterprises have sought financial assistance.The social enterprise uses innovation and business models to solve social needs,that expect to accomplish the goals of social and economic. However, due to the transformation of non-profit organizations and small enterprises, resources and operational management capabilities are insufficient, they were confronted with many challenges and lack of funds to continue operations.The main motivation of this research is how social enterprises should do the financial strategic planning and toward the goal of sustainable operation. Reviewing the domestic literature and research, there is less research on the financial planning and management and sustainable management of social enterprises from the financial perspective. Therefore, this research discusses the financial situation, problems and challenges, and financial countermeasures of domestic social enterprises.In order to accurately understand the financial situation and problems of domestic social enterprises, conduct an analysis of the financial performance of social enterprises. Firstly, the operating characteristics of social enterprises summarized from the literature, and then breakdown to financial planning and management priorities. And use financial key indicators and continued operation warning indicators as benchmarks for measurement. Then, each research case will be analyzed in depth in longitudinal section and comparative analysis of different cases in transverse section.The analysis data is the financial data of social enterprises from 2015 to 2019. The analysis has resulted in important research results and findings, including the transparency of social enterprise financial information disclosure, and the main financial problems of social enterprise operations. Finally, it analyzes the elements of the break-even point and carries out analysis of the break-even point of each research object, through empirical way output Key financial planning and management of social enterprisesThis research integrates empirical evidence and theory,forward the research results and findings, as well as the following three major recommendations:(1) To achieve sustainable operation, social enterprises should respond to different financial strategies according to their life cycle. To have the safe financial structure and solvency, the debt ratio should be controlled below 60%, and the current ratio should be above 100%.(2) Most social enterprises are small-scale revenue, apply the break-even point and cost-benefit analysis to enable social enterprises to sustainably operate and develop, and exert their social influence.(3) Due to the limited resources but the diversified social needs of social enterprises, in order to achieve the dual bottom-line goals of social enterprises, apply the matrix of"Influence Indicators: SROI" and "Financial Indicators: Financial Structure, BEP" in financial feasibility decision-making and daily operation management to create the greatest social value for the organization.社會企業財務規劃財務關鍵指標損益平衡點social enterprisefinancial planningkey financial indicatorsbreak-even point學術論文