美國企業組織的法制並非聯邦政府的權限，而是由各州規範。從2008年以降，已有許多州設計出兼含營利與非營利目的企業組織法，並繼續開展中。對於這種混合性企業，美國法學者蓋稱之為「社會企業」，是美國近來公司法制發展上的一大革新。本文目的乃是介紹此種社會性企業組織法的特色，包括其種類、設計的各種特徵與目標性，並在規範面上評估其效能與對公司法傳統價值之衝擊。此外，本文亦探究社會企業立法在台灣的可行性、問題與解決之道。本文結論則建議認為我國應採行社會企業制度，美國的低度管理立法特色有助於社會企業的開展，並使其融合與市場經濟中。 In the United States, the regulatory authorities of business organization law are vested on the states, not the federal government. Since 2008, many states have created a new business entity combining both for-profit and non-profit purposes. This hybrid enterprise, which American legal scholars called “social enterprise,” is an innovation in recent U.S. corporate law development. This Article is trying to analyze the contents of this new trend, including legal types, characteristics, and objective of the social enterprises. The new law’s impact on traditional corporate law values is also reviewed. In addition, this Article also tries to discuss the prospect, problems and solutions of social business legislation in Taiwan if introduced. In the end, this Article suggests Taiwan adopt social business system, following the U.S. low regulatory approach. This approach can effectively help the development of social enterprises, and make them mingle with market economy.
