社會企業是近年來新興的議題，對許多企業經營者而言，對社會做出正面、積極的貢獻，遠遠凌駕於財務報表所帶來的歡愉。目前已有許多研究針對社會企業、社會企業家精神的相關討論，但對其定義仍處於開放式的建構過程；客家的相關研究也正如雨後春筍般萌芽成長，而對於客家精神論述，眾多研究者有著不同的見解。 田家炳基金會成立至今已滿三十年，田老先生對於社會的貢獻早已獲得眾多殊榮的肯定；田老先生與田家炳基金會所邁出的歷程，足以見證客籍企業家社會精神之實踐。本研究以客家企業家社會精神實踐為題，以田家炳先生與田家炳基金會為個案，探索客家精神、企業家精神與社會關懷三者之間的撞擊、融合之下，客家社會企業家所成就出的果實。 研究結果發現，成長背景無疑對田家炳先生企業家精神的培養與社會關懷的意向產生很大的影響，從中可發現客家精神對田家炳先生影響甚深，?勤、儉、樸、誠?更成為他做人做事的圭臬。其次，透過利用社會企業精神分析模型來看田家炳基金會三個時期的轉變，田家炳先生與基金會實踐社會價值的過程，可呼應眾多社會企業理論中屢次提出的漂移邊界。最後透過特性比較，發現企業家精神與社會資本的消長，可觀察出田家炳基金會實踐社會價值的歷程，也是其社會資本擴張的過程。 During past few years, social enterprise becomes an interesting research topic and attracts substantial contributions from company administrators, who reveal much happiness from the devotion even more than that from business revenues. Although it is still an open issue about the definition of so-called social enterprise and social entrepreneurship, there have been many devotions of research and discussion upon social enterprise and social entrepreneurship. Meanwhile, many researchers pay a lot of attentions on the topic of Hakka culture and show different viewpoints of interpretations of Hakka spirit. Dr. Tin Ka Ping, who is the founder of Tin Ka Ping Foundation, is known as a charitable entrepreneur and Tin Ka Ping Foundation has been established since 1982. The contributions by Dr. Tin and Tin Ka Ping Foundation evidently exhibit and explain the social entrepreneurship of Hakka enterprise. In this research, we take Dr. Tin and Tin Ka Ping Foundation as an instance to explore the Hakka spirit, entrepreneurship and social care and to investigate the results of merging of the three components. From our investigation, it is observed that the family and childhood play significant roles in the development of Dr. Tin’s entrepreneurship and social care。Specifically, Hakka culture certainly affects Dr. Tin’s personality and "diligence, frugality, simplicity and sincerity" become his principle of living and working. Furthermore, using “The social entrepreneurship spectrum” to analyze the three phases of Tin Ka Ping Foundation, we found that the process of implementation of social value by Tin Ka Ping Foundation can prove the changing boundary mentioned in many theories. Afterwards, we discovered the relationship of social capital and entrepreneurship by comparing the characteristics. Accordingly, we can draw a conclusion that the process of implementation of social value is truly also the process of extension of their social capital.
