社会企业业绩计量理论与方法的研究进展

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。

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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.

Keywords： social enterprise performance measurement SROI model economic value social value

Received 2010-11-23;

Fund:

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)。

About author: 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。

引用本文:

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,V32(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,V32(12): 74-81

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