社会企业业绩计量理论与方法的研究进展

科研管理 ›› 2011, Vol. 32 ›› Issue (12): 74-81.

社会企业业绩计量理论与方法的研究进展

孙世敏, 张兰, 贾建锋

东北大学工商管理学院, 辽宁沈阳 110004

收稿日期:2010-11-23 修回日期:2011-05-31 出版日期:2011-12-27 发布日期:2011-12-23
作者简介:孙世敏(1966- ),女,辽宁瓦房店人,东北大学工商管理学院副教授,管理学博士,研究方向:业绩评价与激励机制。张兰(1987- ),女,湖北天门人,东北大学硕士研究生,研究方向:业绩评价与激励机制。贾建锋(1980- ),男,山西晋中人,东北大学工商管理学院讲师,管理学博士,研究方向:组织行为与人力资源管理。
基金资助:
国家自然科学基金资助项目(71072122,70902064),中国博士后科学基金资助项目(20100471459),教育部人文社会科学基金资助项目(09YJC630030)。

Research advance on performance measurement theories and methods for social enterprise

Sun Shimin, Zhan Lan, Jia Jianfeng

School of Business Administration, Northeastern University, Shenyang 110004, China

Received:2010-11-23 Revised:2011-05-31 Online:2011-12-27 Published:2011-12-23

摘要/Abstract

摘要： 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。

关键词: 社会企业, 业绩计量, SROI模型, 经济价值, 社会价值

Abstract: Since 1990s, social enterprises rapidly develop in the whole world, however, its theoretical study is far behind than practice development, especially in the aspect of performance measurement. The predecessors' view about social enterprise concept is induced, in which, a social enterprise could be seen as a mixed organization with the double goals for creating both enterprise value and social value between business enterprise and nonprofit organization. By carding the literatures, the existing performance measurement methods, such as LM3 model, SROI model, social enterprise balanced scorecard, the analysis model of social value chain about "input-output-income-impact", and their relationships are founded. Based on that, the limitations of existing methods are analyzed and the future's research trend is put forward.

Key words: social enterprise, performance measurement, SROI model, economic value, social value

中图分类号:

F270

孙世敏, 张兰, 贾建锋. 社会企业业绩计量理论与方法的研究进展[J]. 科研管理, 2011, 32(12): 74-81.

Sun Shimin, Zhan Lan, Jia Jianfeng. Research advance on performance measurement theories and methods for social enterprise[J]. Science Research Management, 2011, 32(12): 74-81.

参考文献

[1] 查尔斯.里德比特.社会企业家的崛起[M].北京:环球协力社,2006. [2] 赵莉,严中华.国外社会企业理论研究综述[J].全球视野,2009(6):154-157. [3] 严中华.社会创业[M].北京:清华大学出版社,2008. [4] Mccabe A, Hahn S. Promoting social enterprise in Korea and the UK: community economic development, alternative welfare provision or a means to welfare to work?[J]. Social Policy and Society, 2006, 5(3):386-397. [5] Neno R. Social enterprise: an acceptable model for the health service?[J]. Nursing Older People, 2007, 19(1):7-8. [6] NPI公益组织发展中心.中国社会企业调查报告 .2009. [7] Islam Z. A new model for supporting social enterprise through sustainable investment[J]. Social Enterprise Journal, 2007, 3(1):1-9. [8] Wallace B. Exploring the meanings of sustainability for community based social entrepreneurs[J]. Social Enterprise Journal, 2007, 3(1):78-89. [9] Organization for Economic Co-operation and Development(OECD). Social Enterprise . OECD, 1999. [10] Organization for Economic Co-operation and Development(OECD). The non-profit sector in a changing economy[M]. OECD, 2003. [11] Young D R. Organizational identity in nonprofit organizations: strategic and structural implications[J]. Nonprofit Management & Leadership, 2003, 12(2):139-157. [12] Dees J G. New definitions of social entrepreneurship: free eye exams and wheelchair[J]. http://www.fuqua.Edu/ admin/extaff/news/faculty/dees_2003.htm. [13] INAFI international foundation. Results of a pilot project to develop a tool for measuring social impact of microfinance .2008. [14] Center for the advancement of social entrepreneurship(CASE). Developing the field of social entrepreneurship . The Fuqua School of Business, Duke University, 2008. [15] Kim A. Social enterprise typology[J]. http://www.virtueventures.com/typology, 2007. [16] Flockhart A. Raising the profile of social enterprises: The use of social return on investment(SROI)& investment ready tools(IRT)to bridge the financial credibility gap[J]. Social Enterprise Journal, 2005, 1(1):29-42. [17] Rotheroe N, Richards A. Social return on investment and social enterprise: transparent accountability for sustainable development[J]. Social Enterprise Journal, 2007, 3(1):31-48. [18] Emerson J, Cabaj M. Social return on investment[J]. Making Waves, 2006, 11(2):10-14. [19] New Economics Foundation. Local multiplier 3(LM3): measuring your impact on the local economy[J]. www. neweconomics.org. [20] Kaplan R S, Norton D P. The balanced scorecard-measures that drive performance[J]. Harvard Business Review, 1992, 70(1):71-79. [21] Kaplan R S, Norton D P. Putting the balanced scorecard to work [J]. Harvard Business Review, 1993(9):2-16. [22] Kaplan R S, Norton D P. Using the balanced scorecard as a strategic management system[J]. Harvard Business Review, 1996(a),74(1):75-85. [23] Kaplan R S, Norton D P. Linking the balanced scorecard to strategy[J]. California Management Review,1996(b),39(1):53-79. [24] Kaplan R S,Norton D P. Strategy maps: converting intangible assets into tangible outcomes . Harvard Business School Press, Boston, 2004 . [25] Kaplan R S. Strategic performance measurement and management in nonprofit organizations[J]. Nonprofit Management & Leadership,2001, 11(3):353-371. [26] Somers A B. Shaping the balanced scorecard for use in UK social enterprise[J].Social Enterprise Journal, 2005, 1(1):43-56. [27] Bull M. "Balance": The development of a social enterprise business performance analysis tool[J]. Social Enterprise Journal, 2007, 3(1):49-66. [28] Chang l. The NHS performance assessment framework as a balanced scorecard approach[J].Public Sector Management, 2007, 20(2):101-117. [29] Asselin J, Parkins J R. Comparative case study as social impact assessment: Possibilities and limitation for anticipating social change in the Far North[J]. Social Indicators Research, 2009, 94: 483-497. [30] Meadows M, Pike M. Performance management for social enterprises[J]. System Practice Action Research, DOI 10.1007/s11213-009-9149-5, 2009. [31] 崔征.解读第三代《可持续发展报告指南》[J].WTO经济导刊,2006,42(11):90－91. [32] New Economics Foundation. Social return on investment: valuing what matters[J]. www.neweconomics.org. [33] Jim M, Jaime K, Babak S, etc. A strategic approach to social impact measurement of social enterprises[J]. Social Enterprise Journal, 2009, 5(2):154-178. [34] Mark K, Marcie P, Lalitha V. Breakthroughs in shared measurement and social impact . 2009.