社会企业价值计量模型及其应用  

The Value Measurement Models of Social Enterprise and Their Application

作　　者：孙世敏[1] 

机构地区：[1]东北大学工商管理学院,辽宁沈阳110004

出　　处：《财会通讯（下）》2012年第12期104-108,161,共5页Communication of Finance and Accounting

基　　金：国家自然科学基金项目(项目编号:71072122);中国博士后科学基金项目(项目编号:20100471459)阶段性成果

摘　　要：本文依据"四重底线"概念框架,将社会企业价值划分为企业价值、经济价值、环境价值和社会价值,通过LM3模型和SROI模型加以计量。研究发现,现有LM3模型和SROI模型进行了研究,前者仅仅计量社会企业活动通过资金分配和再分配对当地经济产生的影响,后者仅仅计量社会企业自身的投入、产出和影响价值;针对现有价值计量模型的局限性,提出重构的价值计量模型,并通过微财务案例加以应用。According to the concept framework of 'four-bottom line', the value of social enterprise is divided into four sections of enterprise value, economic value, environment value and social value, in which enterprise value, economic value and environment value are quantifiable value that measured by LM3 model and SROI model. It is discovered that existing LM3 model and SROI model are separated each other, the former only calculates social enterprise activities' influence on local economics by fund assignment and re-assignment; the latter only measures input, output and outcomes of social enterprise itself. In addition, social return on investment (SROI) model has several disadvantages. Aiming to the limitations of existing value measurement models, this paper puts forward the re-designed value measurement model and applies it in the case of microfinance item.

关 键 词：社会企业 价值计量 SROI模型 LM3模型 

分 类 号：F270[经济管理—企业管理] F224[经济管理—国民经济]