社会企业是自上世纪九十年代起国际上兴起的一种新的慈善形式,它兼具商业特点与公益目标,不仅有别于纯粹的商业组织,也有别于依赖捐赠或拨款的慈善组织。基本概念关于社会企业的定义,国际国内的理论界与业界均无定论,但各方普遍认为,社会企业至少要包含四方面基本要素:追求慈善目标。社会企业的设立是以追求服务社会公众等慈善成绩为目标,而非追求商业利润。这种追求一般体现为两种行为:一是对利润不作分配,或者进行限制性 Social enterprise is a new form of charity that has arisen internationally since the 1990s. It combines both commercial characteristics and public welfare goals. It is different from purely commercial organizations and charities that depend on donations or grants. Basic Concepts With regard to the definition of social enterprises, there is no conclusive argument between the theoretical circles at home and abroad and the industry. However, it is generally agreed that social enterprises must at least include four basic elements: the pursuit of charitable goals. The establishment of social enterprises aims at charitable achievements such as the service of the public instead of pursuing commercial profits. This pursuit is generally reflected in two acts: First, the profit is not allocated, or restricted