本論文將歐美國家不同類型的社會企業置於社會企業光譜的架構下統一對比探討,並尋找社會企業光譜劃分的社會企業類別所對應的現實組織形式。分別選取具有代表性的不同組織形式的歐美社會企業,運用個案分析的方式,以目標受益者、資本來源方、人力、資源提供者這四個利益相關者面為切入點,結合綠色經濟永續發展理念進行分析。最終的得出對改良現實情況具有參考意義的最具永續發展性的社會企業組織形式,並總結出社會企業永續性光譜。;In this paper, different types of social enterprises in Europe and the United States are placed in a unified framework of social enterprise spectrum, to look for the organizational forms of different types of social enterprises in the spectrum of them. Representative social enterprises with different organizational forms are selected from Europe and the United States for analysis of individual cases with four stakeholders including beneficiaries, capital, workforces, suppliers as the breakthrough point, integrating the concept of green economy and sustainable development. Finally, the most sustainable organizational form with referable significance of social enterprises for the improvement reality was reached, along with the sustainability spectrum of social enterprises concluded.