社会大环境对于社会企业的发展至关重要。本研究结果显示,资金制约、人才限制、管理能力等都是中国社会企业在发展中面临的诸多挑战与“瓶颈”。在资金问题上,社会影响力投资(Impact Investing)正逐渐兴起,这类投资不同于传统投资只看重财务上的投资回报率等指标,而是同样看重或更看重投资对社会整体带来的正效用,即看重创造的社会价值,积极发展这一类创新型投资对于改善中国社会企业融资大环境具有重要意义。在人才问题上,美国与欧洲国家的顶尖商学院(如哈佛、斯坦福大学等)均已开设了社会企业的相关课程,在高等教育中开始注重对社会创新人才的培训发展,我国的各顶尖高校也开始在课程中引入社会企业的相关内容,期待在不远的未来能培养出一批具有创新精神的中国社会企业家。在管理能力上,我国社会企业的支持性机构与项目近年来迅猛发展,英国大使馆文件处连续举办“社会企业家技能”项目,国内组织恩派和深德公益为大量社会企业的孵化与发展提供了有益的咨询与支持,这些都为我国社会企业提供一个越来越好的社会大环境。
总之,中国的社会企业尚处于发展初期,从分红限制、盈余用途等确立统一的官方认证标准有助于规范及引导社会企业的良性发展,在此基础上,进一步给予获得认证的社会企业以税收优惠、政府采购等支持,并通过从融资、人才、管理等方面改善我国社会企业所处的社会大环境,为社会企业在中国的健康发展提供一个公开透明而高效运作的社会制度环境。
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【注释】
[1]政务院：《中央人民政府政务院关于劳动就业问题的决定》,中共中央文献研究室编,《建国以来重要文献选编(第三册)》,中央文献出版社1992年版。
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