社会企业是是介于商业企业和非营利组织之间,具有创造经济价值和社会价值双重目标的混合组织。20世纪90年代以来,社会企业对解决国家政策尚未触及的社会问题发挥了重要作用,但社会企业理论研究远远落后于实践发展。本文介绍了中外社会企业业绩计量的研究现状,包括社会企业内涵、社会企业价值定量评价模型、社会影响计量方法、社会企业综合业绩计量方法,分析了现有文献的贡献和存在的不足,为后续研究奠定基础。
Social enterprise is a mixed organization with creating economic value and social value between business and nonprofit organization. Since 1990s,social enterprise has developed rapidly and played an important role in solving society's question beyond the national policies,but its research on theories is far latter than that of practice. This paper introduces situation of study in performance measurement for social enterprise,which contains the concept of social enterprise,quantitative model of value,measurement of social impact and comprehensive performance. In order to lay the foundation for latter study,this paper analyzes extensive literature's contribution and limitation.