| 摘要: | 1980年以來非營利組織逐漸興盛，近年來國內外更興起一股社會企業風潮，有愈來愈多的組織朝商業化營運方向邁進，在國內尤以身心障礙組織更為常見。而非營利組織究竟為何投入社會企業？其實際執行經驗為何？實施之後的結果又如何？為能進一步瞭解，本研究以「非營利組織轉型社會企業之策略過程」為主題，並以中區一身心障礙團體「彰化縣喜樂小兒麻痺關懷協會」為研究案例，進行國內非營利組織推行社會企業本土經驗之實務探究與解析。 本研究綜合相關文獻，以策略選懌、資源依賴理論以及制度理論來看組織之策略過程，探討組織設立庇護工場、發展商業活動之經驗。以個案研究的方法，透過次級資料之蒐集和整理，以及問卷與實地訪談等方式來解析非營利組織如何形成其策略，執行過程遭遇何問題、挑戰？組織又如何策略因應?並以案例單位的實務運作經驗來檢視、驗證非營利組織推行社會企業之效益與影響。 本研究發現，彰化喜樂協會發展社會企業之策略形成並非完全理性之策略選擇，其也有緣於資源考量及歷史、文化之制度脈絡；該組織推展營利事業主要為達成促進身障者就業之社會目標，同時其也體認要達到此目標組織必須有更健全之自主財源而致力於兼顧營運之經濟效益，符合社會企業以公益使命宗旨為優先，並能兼併考量財務以助持續發展的經濟特性。策略執行方面，利益關係人對社會企業之認知對其業務推展影響甚大；為獲取合法性及社會資源，其在創立之初即努力申請庇護工場立案，過程中遭遇組織內部諸多營運管理上之問題，也曾受阻於法令規章，並面臨許多外部制度環境因素之挑戰；而創會5年多來（其中事業正式推展3年多）至今仍能堅持朝此路邁進，其理監事群等決策領導者與高階主管之堅定信念及理事長長期全心投入帶領為重要關鍵；其對內逐步形塑組織文化、推行政策、建立結構與運作模式，對外積極與公、私部門建立合作關係與結盟機制，為其社會企業之發展奠定良好根基，也為組織帶來了發展的新契機。就策略結果而言，在組織面和個體面均可見其有達到預期之正面效益，卻也存在、潛藏著負面效應，評析該組織推行社會企業能有今日規模有其成功要件，因此，在適當條件下，非營利組織轉型社會企業可有為選項之一。在國內現今社會企業要能成功推動，仍有許多認知、文化、制度等環境因素待克服，非營利組織轉型社會企業之路仍顯艱鉅，未來有賴政府與企業、非營利組織等民間部門及學術研究單位共同攜手創建，使國內社會企業之發展能邁向新的里程碑。
Recent trends have witnessed the increased interests in the study of Social Enterprises. Non-profit organizations sometimes are forced to consider if they need to shift to become social enterprises so that they can control their income streams more directly. This is especially the case for organizations of physically and mentally disabled in Taiwan. Why do non-profit organizations transform into social enterprises? How do they execute their strategies? What are the results of enterprising? These are the research issues raised in this study. Joy Poliomyelitis Care Association(JPCA) of Changhua County is chosen as the study object in order to explore the decisions, the process, and also the outcomes of enterprising a non-profit organization. Theories and models in Strategy choice, Resource Dependence, and Institutionalism are discussed and then integrated to study the strategic process of JPCA’s decision to be involved in becoming a social enterprise. In-depth interviews with various leaders, staff, and members of JPCA, with secondary documents collected from various sources, are used to verify the issues raised concerning the possible success, conflicts, and trajectories of enterprising a non-profit organization. Some of the findings of this research follows. Firstly, strategic choices are not completely rational. Strategies are formed partially to rationally reflect subject expectations of the organization, on the one hand, and they are also affected by external resources and internal traditions and culture, on the other. Enterprising a non-profit organization such as JPCA do help the disabled to become self-dependent since new jobs are created through setting up new business. A capacity-building effect also occurs in the organization since the organization needs to shape up in many aspects so that it can have profit. However, gains are not without costs. For one thing , a nonprofit organization may face goal-displace problem when it transforms into a social enterprise. Donators may withhold their contributions since the organization has begun to make money. Organizational culture may also change into a more result- and efficiency-oriented nature. These are the issues that decision-makers have to consider before they lead their organization to jump on the bandwagon of social enterprises. Above and beyond these, contextual factors such as governmental policies, regulatory procedures, financing supports, and societal acceptance are also needed if social enterprises are to succeed in Taiwan. |
