Social enterprises are characterized as being social and economic. Through the independent mode of business operations and the system of limited profit distribution, social enterprises are able to interact with multip...Social enterprises are characterized as being social and economic. Through the independent mode of business operations and the system of limited profit distribution, social enterprises are able to interact with multiple subjects to solve such difficult problems faced by Non-Proft Organizations （NPOs） in China as the lack of independence and talent and ineffective management. In this sense, the transformation to social enterprises, in China, is an essential choice that NPOs have to make. At present, China should attach great importance to the establishment of both internal regulations and external supporting systems of the social enterprises so as to promote the transformation. On one hand, the internal regulations consist of the rules on asset lock, profit distribution and profit report of social enterprises. This means that the utilization of the enterprise assets should be restricted, checks on the profit distribution should be conducted and information transparency should be enhanced. On the other hand, the external supporting systems consist of preferential tax system and external oversight system. The former can effectively reduce the costs and advance the development of the social enterprises, and the latter can ensure checks and oversight on their acts.展开更多
基金the project achievement sponsored by Young Teachers Academic Innovation Team of China University of Political Science and Law(2014CXTD05)
文摘Social enterprises are characterized as being social and economic. Through the independent mode of business operations and the system of limited profit distribution, social enterprises are able to interact with multiple subjects to solve such difficult problems faced by Non-Proft Organizations （NPOs） in China as the lack of independence and talent and ineffective management. In this sense, the transformation to social enterprises, in China, is an essential choice that NPOs have to make. At present, China should attach great importance to the establishment of both internal regulations and external supporting systems of the social enterprises so as to promote the transformation. On one hand, the internal regulations consist of the rules on asset lock, profit distribution and profit report of social enterprises. This means that the utilization of the enterprise assets should be restricted, checks on the profit distribution should be conducted and information transparency should be enhanced. On the other hand, the external supporting systems consist of preferential tax system and external oversight system. The former can effectively reduce the costs and advance the development of the social enterprises, and the latter can ensure checks and oversight on their acts.
