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標題: | 我國社會企業法律問題分析及其立法模式 The Analysis of Legal Issues about Social Enterprises in Taiwan and the Legislative Models of Social Enterprises |
作者: | Tzu-Yao Lin 林子堯 |
指導教授: | 蔡英欣 |
關鍵字: | 社會企業,公益公司,社區利益公司,企業社會責任,非營利組織,股東利益最大化, social enterprise,benefit corporation,community interest company,CSR,nonprofit organizations,shareholder value maximization, |
出版年 : | 2019 |
學位: | 碩士 |
摘要: | 近年來,「社會企業」成為國內外流行的詞彙,許多國家亦對於此種介於傳統企業與非營利組織間的組織進行相關立法,我國先後亦有複數與社會企業相關之草案提出,然皆未通過,可見其具有一定的爭議性。故本文希冀能藉由研究國際上社會企業之比較法及我國社會企業目前之法律問題後,提出立法模式之建議。
本文首先對於社會企業之定義進行分析,發現社會企業並無統一之概念,且其概念會隨者不同的地區、文化或國家而有所不同。因此,吾人並不需要為社會企業下一個統一之定義,相對而言,如何以法律或政策促進社會企業發展更為重要。 接著本文對於國際上之社會企業相關立法進行分析,尤其著重於美國與英國之立法經驗。其中美國立法趨勢乃是採取公益公司型態之立法,其係由民間組織B-Lab主導發起,其立法特色為政府低度管制,合乎美國自由主義與資本主義之特色,亦即公益公司之成效係仰賴市場機制。相對而言,英國之社區利益公司則借助政府管制來促使社區利益公司之使命鎖定。兩者之間並無絕對之優劣,然皆可作為我國立法之參考。 而本文發現社會企業在台灣並無統一之定義,且其所使用之法律形式亦十分多元,惟大多數之社會企業係以公司作為其法律形式,因此我國之公司法是否能符合社會企業之需求即至關重要。 最後,本文建議我國若欲修正公司法以促進社會企業時,可採用美國公益公司之框架,其理由在於較低之立法成本以及更方便讓社會企業採用。然而,本文亦建議部分納入英國政府管制之精神,以確保採用社會企業相關立法之組織能遵循如揭露公益報告書等法定義務,使其效益能充分發揮。 而最重要者,吾人必須要瞭解到,法律制度的改變,僅是提供社會企業助力的一環,社會企業能蓬勃發展的關鍵在於社會企業家、政府、社會以及所有消費者間相互合作,共同以讓社會變得更好為目標進行努力。 Recently, “ Social enterprise” became a buzzword internationally, and many countries have legislate for enterprises or organizations with profit-oriented and social-orientation simultaneously, Taiwan is no exception. There were more than one draft legislation about social enterprise in Taiwan, but none of them has been passed. It shows that legislation about social enterprise is controversial. This thesis is about to make legislative suggestions about social enterprise by comparative legislation study and analysis of the legal issues about social enterprises in Taiwan. First, there is no unified definition of social enterprise, and the definition of social enterprise varies with different areas, culture, countries and so on. Therefore, how to promote social enterprise by legislation or policy is more important than defining social enterprise. Secondly, this thesis study the legislations of social enterprise internationally, and focus on the experience in USA and UK. The legislation model about social enterprise is quite different from USA to UK. In USA, the most popular legislation is “ benefit corporation,” which is initiated by B-Lab and features liberalism and capitalism, which means benefit corporation legislation motivated by market machanism. By contrast, the CIC act in UK relies on government intervention to keep the CIC in pursuing social purposes. The legislative experience in USA and UK could be the the Legislative reference for Taiwan. This thesis then find that there is no unified definition of social enterprise in Taiwan, and the legal forms which social enterprises in Taiwan choose vary. However, this thesis find that most of social enterprises in Taiwan prefer to register as corporation, so it is critical to amend the Company Act to meet requirements of social enterprises in Taiwan. Finally, the thesis suggests that the legislators in Taiwan can amend the Company Act by adopting the benefit corporation legislation model because it takes little legislative cost and is convenient to use for social enterprises in Taiwan. In addition, we should also adopt the government intervention in the legislation to make sure social enterprise adopting benefit corporation form would follow the legal requirements such as benefit report disclosure. Last but not least, legal amendment is not the most important factor to make social enterprises flourishing. The key to make social enterprises in Taiwan flourishing is that entrepreneurs, government, citizens and all the consumers collaborate together with aligned value of making the society better. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/71668 |
DOI: | 10.6342/NTU201900085 |
全文授權: | 有償授權 |
顯示於系所單位: | 科際整合法律學研究所 |
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