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。
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.
关键词
社会企业 /
业绩计量 /
SROI模型 /
经济价值 /
社会价值
Key words
social enterprise /
performance measurement /
SROI model /
economic value /
social value
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基金
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)。
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