| 摘要: | 面對各類不同的社會需求，非營利組織提供相當寬廣的服務範圍與內容，而社會經濟作為一種社會組織的型態，面對市場失靈、政府失靈之下所產生的社會問題，得以提出因應之道。但面對各種需求而在資源有限的情況下，如何達成資源有效地配置並產生更大的社會影響力，也成為社會經濟組織與政府的重要課題。同時，基於第三部門組織的蓬勃發展，近年來國際社會除了對於原本績效檢核的重視之外，更聚焦在組織對於社會影響的程度，但以往常用的評估方法多以量化性指標為主，而甚少關注於質化性的社會影響評估，社會影響力的衡量與管理成為重要的議題之一。
由於社會投資報酬（Social Return on Investment, SROI）具有嚴謹的邏輯與明確的評估原則，並結合了質化與量化的評估，因此也相當廣泛地被採納作為非營利組織的評估方式之一。本研究以社會投資報酬為研究方法，析探客家地區社會經濟組織對於社會影響力的實踐成效，且研究結果顯示，每投入新台幣1元於客家地區社會經濟組織，可以創造1.21至4.88之間的社會價值。
透過分析可知，在許多層面上客家社會經濟組織確實展現了社會影響力，包括社會、環境、經濟、生理、心理、能力與認知／態度等。研究的成果在實務面，可以補足一般財務報表無法呈現的社會影響力，提供研究個案參考，針對內部進行組織調整以及對外的溝通工具；在政策面，則可據以提出相關政策建議及影響力評估之參考。
;To meet various demands of society, different services are widely provided by non-profit organizations. As a state of social organization, social economics should fit the purpose which social problems caused by government or market failure are solved by non-profits organization. In opposite to market economy, which is directed by profit, social economics begins with the care of local community or group and scrutinize their need closely and the participation of shareholders. If there are any profits made through the process, they would be returned to the organization. Be-cause of the finite resources, how to use these resources effectively to make more significant social Impact is an important issue for both social economical organiza-tions and governments.
On the other hand, based on vigorous development of the third sector, more atten-tion is put on levels of social impact rather than performance check by international community in recent years. Instead of qualitative evaluation of social impact, quan-titative indices were used as evaluative methods more often than before. Assessing social impact of social enterprises models to be the focus of attention are diversely developed.
Rigorous logic and specific evaluative principles are provided, both quantitative and qualitative evaluations are also combined by Social Return on Investment, SROI. These are the reasons why it is popularly used as one of the ways to evaluate non-profit organizations. The changes and effects caused by participation of the shareholders, plans or organizations are highly considered by SORI. These changes and effects can demonstrate tangible results. Intangible senses and changes are also important for SORI, these are the reasons why it is suitable as a qualitative tool to evaluate social impact.
Based on the concerns of Hakka and the issues of the third sector, the results of Social Goals to regional social economical organizations for Hakka were analyzed by SORI in this study. Some advice for policies and organizational development is also given.
In this study, it is discovered that different characteristics of social economical organizations for Hakka are shown in different areas, and each of them are gratefully becoming proper for its area. Because the resource for the organizations mainly re-lies on allowances from public sectors, developments might be restricted by policies and systems. At last, through the analysis of SORI, the social impacts which are produced are sequentially social, economics, environments and physical statuses, mental statuses, personal abilities, cognitions, etc. Social impacts have further ef-fects than expectation and the results are rarely shown in the past. |
