近年來，社會企業在世界上得到越來越多的關注及討論。此種類型的組織有著作為政府部門及私人部門中間媒介的角色。美國目前已制定許多有助於社會企業發展的相關政策; 而在台灣，我們也可觀察到近年來社會企業數量及公眾意識提升的趨勢。美國社會企業政策發展的歷史可為台灣的社企發展鋪路，以致於創造並提供更合適的社企環境，近而彌補企業和政府部門無法顧及之面向。

Serving as the medium in between the government sector and the private sector, the type of organization called social enterprise has been gaining more and more recognition in the world. In the U.S, there have been many relevant policies helping accommodate to the development of social enterprises. In Taiwan, we can also observe the surge of social entrepreneurship, the rising number of companies as such and rising awareness of the concept. The history of social enterprise policy development in the United States can provide Taiwan with useful roadsigns that will lead to a better environment for social enterprises, therefore fulfilling many gaps the corporate and governmental actors failed to address.

List of Tables	iv
List of Terms and Abbreviations	v
1	Introduction	1
1.1	Research Topic	1
1.2	Research Motivation	6
1.3	Research Methodology	8
1.4	Research Limitations	10
1.5	General Results	11
2	Literature Review	13
3	The Concept of Social Enterprise	15
3.1	The Emergence of Social Enterprise in a global perspective	15
3.2	United States	20
3.3	Taiwan	21
3.4	The Forms and Characteristics of Social Enterprise	24
4	Historical Review of the Development of Social Enterprises	32
4.1	United States	33
4.2	Taiwan	36
5	Comparison of Social Enterprises in the US and Taiwan	41
5.1	Legal Frameworks	41
5.2	Policy Tools	51
6	Conclusion	54
Bibliography	58

List of Tables
Table 3.1 Overview of Social Enterprise Models in the United States		  28
Table 3.2 Overview of Social Enterprise Models in Taiwan			  32
Table 5.1 Overview of SE legislation in the U.S.	  				  45
Table 5.2 Government initiatives on social enterprises in the United States  	  52
Table 5.3 Government initiatives on social enterprises in Taiwan		  53
Table 6.1 Comparison of SE development between the U.S. and Taiwan	  56

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