社会企业业绩计量理论与方法的研究进展  

Research advance on performance measurement theories and methods for social enterprise

作　　者：孙世敏[1] 张兰[1] 贾建锋[1] 

机构地区：[1]东北大学工商管理学院,辽宁沈阳110004

出　　处：《科研管理》2011年第12期74-81,共8页Science Research Management

基　　金：国家自然科学基金资助项目(71072122;70902064);中国博士后科学基金资助项目(20100471459);教育部人文社会科学基金资助项目(09YJC630030)

摘　　要：20世纪90年代以来,社会企业在全球范围内快速成长,但其理论研究远远落后于实践发展,尤其是业绩计量。本文归纳了前人对社会企业概念的界定,从中看出社会企业是介于商业企业和非营利组织之间的、具有创造企业价值和社会价值双重目标的混合组织。通过对现有文献的梳理,发现社会企业业绩计量方法(如LM3模型、SROI模型、社会企业平衡记分卡及"投入-产出-结果-影响"的社会价值链分析模型)及其相互之间的关系,分析现有方法存在的不足,并提出未来研究展望。Since 1990s,social enterprises rapidly develop in the whole world,however,its theoretical study is far behind than practice development,especially in the aspect of performance measurement.The predecessors’view about social enterprise con-cept is induced,in which,a social enterprise could be seen as a mixed organization with the double goals for creating both enter-prise value and social value between business enterprise and nonprofit organization.By carding the literatures,the existing per-formance measurement methods,such as LM3 model,SROI model,social enterprise balanced scorecard,the analysis model of social value chain about＂input-output-income-impact＂,and their relationships are founded.Based on that,the limitations of existing methods are analyzed and the future’s research trend is put forward.

关 键 词：社会企业 业绩计量 SROI模型 经济价值 社会价值 

分 类 号：F270[经济管理—企业管理]