【摘要】：我國社會企業(yè)在近些年迅速發(fā)展,在扶貧、就業(yè)、助殘等領(lǐng)域發(fā)揮了重要的作用,受到了廣泛的關(guān)注。但對于社會企業(yè)的界定卻無法形成統(tǒng)一觀點(diǎn),有人認(rèn)為社會企業(yè)是企業(yè)的一種,有人認(rèn)為社會企業(yè)是社會組織。文章在分析社會企業(yè)詞語來源、本質(zhì)和各國立法的基礎(chǔ)上得出社會企業(yè)的定義,社會企業(yè)是使用商業(yè)手段實(shí)現(xiàn)社會目的的實(shí)體。我國社會企業(yè)在近些年的發(fā)展過程中取得了一些成果,但同時存在一些阻礙我國社會企業(yè)發(fā)展的問題,特別是法律障礙。首先,我國法律并沒有單獨(dú)規(guī)定社會企業(yè)這一組織形式,我國實(shí)踐中的社會企業(yè)是以其他具體組織形式存在的,社會企業(yè)可以是公司、合伙企業(yè),也可以是福利企業(yè)、民辦非企業(yè)單位或其他形式。其次,促進(jìn)我國社會企業(yè)發(fā)展的激勵機(jī)制不完善。公司和合伙企業(yè)在稅收方面享受稅收優(yōu)惠較少,民辦非企業(yè)單位和福利企業(yè)的稅收優(yōu)惠適用條件較窄,社會企業(yè)缺少融資激勵政策,人才激勵機(jī)制不完善,這些問題都阻礙著我國社會企業(yè)發(fā)展。最后,我國社會企業(yè)監(jiān)督管理不完善,體現(xiàn)在監(jiān)督管理的主體和監(jiān)督管理的方式不健全等方面。并且,我國最新通過的《民法總則》也并未確立社會企業(yè)的組織形式,使得社會企業(yè)的發(fā)展沒有法律的規(guī)制。由于我國社會企業(yè)的發(fā)展對解決社會問題,發(fā)展經(jīng)濟(jì)有積極的影響,因此,我國要積極促進(jìn)社會企業(yè)的發(fā)展。目前我國缺少社會企業(yè)法律,不利于促進(jìn)社會企業(yè)的發(fā)展,所以我國應(yīng)該完善社會企業(yè)法律,以促進(jìn)社會企業(yè)健康、可持續(xù)發(fā)展。在完善社會企業(yè)法律時,首先要確立社會企業(yè)主體資格,完善社會企業(yè)認(rèn)證,給予社會企業(yè)一個法律形式。其次要完善各種激勵機(jī)制,包括完善稅收激勵機(jī)制、制定融資激勵政策、完善人才激勵機(jī)制等。最后,完善我國社會企業(yè)的監(jiān)督管理,確定監(jiān)督管理的主體和方式,監(jiān)督管理是社會企業(yè)健康發(fā)展的保障。
[Abstract]:China's social enterprises have developed rapidly in recent years and have played an important role in poverty alleviation, employment, disability assistance and so on. But the definition of social enterprise can not form a unified view, some people think that social enterprise is a kind of enterprise, others think that social enterprise is a social organization. On the basis of analyzing the source, essence and legislation of social enterprise, this paper draws the definition of social enterprise, which is the entity that uses commercial means to achieve social purpose. Some achievements have been made in the development of social enterprises in China in recent years, but at the same time there are some problems, especially legal obstacles, which hinder the development of social enterprises in our country. First of all, the laws of our country do not stipulate the social enterprise as a form of organization. In practice, the social enterprise in our country exists in other specific forms of organization. The social enterprise can be a company, a partnership, or a welfare enterprise. Private-run non-enterprise units or other forms. Secondly, the incentive mechanism to promote the development of social enterprises in China is not perfect. Companies and partnerships enjoy less tax preferences, private non-enterprise units and welfare enterprises have narrower conditions for tax incentives, social enterprises lack financing incentives, and talent incentive mechanisms are imperfect. These problems are hindering the development of social enterprises in our country. Finally, the supervision and management of social enterprises in our country is not perfect, which is reflected in the main body of supervision and management and the way of supervision and management. Moreover, the newly adopted General principles of Civil Law in China have not established the organizational form of social enterprises, which makes the development of social enterprises without legal regulation. Since the development of social enterprises in China has a positive impact on solving social problems and developing economy, China should actively promote the development of social enterprises. At present, the lack of laws on social enterprises in our country is not conducive to promoting the development of social enterprises, so we should perfect the laws of social enterprises in order to promote the healthy and sustainable development of social enterprises. When perfecting the law of social enterprise, we should first establish the qualification of the subject of social enterprise, perfect the certification of social enterprise, and give social enterprise a legal form. Secondly, we should perfect all kinds of incentive mechanism, including tax incentive mechanism, financing incentive policy, talent incentive mechanism and so on. Finally, improve the supervision and management of social enterprises in China, determine the main body and mode of supervision and management, supervision and management is the guarantee of the healthy development of social enterprises.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D923

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