社團法人是以人為主體的服務性組織，有的為了因應眾多弱勢服務對象就業的需求及組織生存發展，不斷地積極尋找自立更生之途徑與方法，開始參與社會企業，期待社會企業能為組織永續發展開啟機會，解決其財務的困境並提升社會價值。然而，因為社團法人本身的特殊屬性及特質，於發展過程遇到了許多困難及挑戰，如何協助社團法人看見並補強其缺口，有賴相關議題之持續探討。 社團法人發展社會企業的目的是要創造社會目標與經濟目標，然而，根據過去台灣研究調查結果發現，發展社會企業大多並無法真正、實質讓組織自給自足。本研究希望透過社團法人發展社會企業的模擬分析，透過文獻探討及個案研究，探究社團法人發展社會企業的可行性，了解社團法人組織發展社會企業之實際狀況，及其是否達到預期結果；並探討組織發展社會企業過程所遭遇到之問題困境與解決方案，並以一個事業經營之創業計畫－以有機早餐為例作為模擬分析範例，研擬出如何進行事前規劃以降風險，提供作為相關組織發展社會企業之參考。 綜合本研究分析結果，有幾個重點結論：1. 在有利條件下，社團法人發展社會企業是可行的。2.組織之核心能力乃社會企業成功重要關鍵。3. 模擬分析有助降低社團法人發展社會企業之風險。本研究結果發現，社團法人發展社會企業的問題困境主要有三項：1.不易取得社會面與經濟面之平衡。2.以「人」為主，轉變到以「利潤」為主體有其困難。3.社團法人理事長之更替變動為社會企業帶來發展變數。為回應上述之問題困境，本研究提供六點綜合規劃建議：1.創設前預做評估規劃與模擬分析；2.持續建構與發展組織之核心能力；3.認知法令定位並確立經營模式；4.建立治理機制；5.尋找創新籌資模式，創造生命共同體。6.善用特有資源，創造競爭優勢。 The social organization is created by a group of persons. It’s mission is to help the needed group or people to improve their life and often depend on developing the social enterprise to support its finance. Through the increase of surplus, social enterprise can be able to assist the sustainable development in social organization and shows its social value. Basically, there are some obstacles and challenges encountered in the developing process of social enterprises for social organization. This research uses simulation analysis and case study to analyze how to create a suc¬cessful social enterprise in social organization. Research findings include the follow-ings：1. Under favorable environmental conditions, the development of social enter-prises in social organization. is feasible；2. Key successful factor of social enterprise is to establish the organization's core competence；3.Simulation analysis can reduce the fail¬ure risk of the development of social enterprises；4. It’s difficult to learn the profit-oriented operation model because most of social organizations are accustomed of servicing others; 5. Different chairman has different leadership style and make the succes¬sion of managing decision to be interrupted. In response to the problems in develop¬ing social enterprise, this study provides suggestions: 1. Before the establish¬ment of social enterprises, doing assessment planning and simulation is necessary; 2. Creat¬ing the solid governance mechanism and assure the succession of managing deci¬sions; 3. Creating self-funding optimum model and outside cooperative teams; 4. Using its own unique resources to create competitive advantage in market.
