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社会企业作为一种新的组织形式,在中国起步虽晚,但发展迅速。社会企业不同于一般商业企业和非营利组织,旨在追求经济价值和社会价值双重目标,因此,需要新的治理模式平衡两种目标间的资源配置,确保不发生使命漂移。文章以公司治理理论为视角,首先比较分析了社会企业、一般商业企业和非营利组织的本质区别。然后讨论了社会企业的分类,并进一步指出从价值属性角度而言,社会企业可分为价值一体式和价值分离式两类。最后针对每种社会企业面临的不同使命漂移风险,分别探讨了如何建立相匹配的治理模式,防止社会企业出现使命漂移。
As a new form of organization, social enterprise started late in China but developed rapidly. Unlike ordinary commercial enterprises and non-profit organizations, social enterprises aim at pursuing the dual goals of economic value and social value. Therefore, new governance models are needed to balance the allocation of resources between the two objectives so as to ensure that no mission drift occurs. From the perspective of corporate governance theory, the article first comparatively analyzes the essential differences between social enterprises, general commercial enterprises and non-profit organizations. Then it discusses the classification of social enterprises, and further points out that from the perspective of value attributes, social enterprises can be divided into two types: value integration and value separation. Finally, in view of the different mission drift risks faced by each social enterprise, the paper discusses how to establish a matching governance model and prevent the social enterprise from drifting away from the mission.