论文部分内容阅读
20世纪90年代以来,社会企业在全球范围内快速成长,但其理论研究远远落后于实践发展,尤其是业绩计量。本文归纳了前人对社会企业概念的界定,从中看出社会企业是介于商业企业和非营利组织之间的、具有创造企业价值和社会价值双重目标的混合组织。通过对现有文献的梳理,发现社会企业业绩计量方法(如LM3模型、SROI模型、社会企业平衡记分卡及“投入-产出-结果-影响”的社会价值链分析模型)及其相互之间的关系,分析现有方法存在的不足,并提出未来研究展望。
Since the 1990s, social enterprises have grown rapidly around the world, but their theoretical research has lagged far behind practical development, especially in performance measurement. This article summarizes the predecessors’ definition of the concept of social enterprise, from which we can see that social enterprise is a hybrid organization that is between commercial enterprises and non-profit organizations and has the dual goals of creating enterprise value and social value. Through reviewing the existing literature, we find that social enterprise performance measurement methods (such as LM3 model, SROI model, social enterprise balanced scorecard and social value chain analysis model of “input-output-result-influence” The relationship between the existing methods to analyze the shortcomings, and put forward future research prospects.