社會企業是以第三部門的使命為依歸，以第二部門的手法來經營，以解決第一部門的社會問題。在種種資源都欠缺的第三部門社會企業能脫穎而出，靠的是創意、創新並實踐到創業，從事業經營中蓄積無形資源與建構核心能力，才能使組織由無到有、由小變大、由弱轉強，以達成組織的永續發展、遂行使命。無形資產是組織經歷多年實務經營後累積知識、經驗與智慧的結晶，也是組織的智慧資本，是組織市場價值與有形財務資本間潛在的價值差異，市場價值與有形資產之比值愈大，表示組織的智慧資本或無形資產蓄積愈高，也表示組織解決問題的核心能力愈強，因此無形資產是組織競爭優勢的關鍵資源，也是組織最有價值的資產。 Social Enterprise is by means of the third sector's mission as final target, the second sector's management to operate, and to solve the social problem of the first sector. The resources are lacking in third sector social enterprise, and how harsh the birth, to absorb and integrate resources as well as the cumulative energy to grow strong and stand out, while achieving social and financial goals, relying on creativity, innovation,and business entrepreneur. To accumulate intangible resources and build the core competence enable the organization from nothing to exist, from small to big, from weak to strong for achieving sustainable development and carry out the organization mission.Intangible assets is the crystal of an organization extracting from long term operational experience, cumulative knowledge and decision making wisdom, also expressing as an organizational intellectual capital. It shows the difference between the market value and financial book value. The higher the ratio of market value to net assets capital denotes the higher the cumulative intellectual capital and the higher the intangible assets. Also shows the stronger the core competence to solve the task problems of the organization. So intangible assets is the key resource for competition superiority and the most valuable resource of an organization.
