社会企业法律规制问题研究——基于佛山市“长者饭堂”调查分析

Research on Legal Regulation Issues of Social Enterprises—The Investigation and Analysis Based on the “Elderly Canteen” in Foshan City

摘要: 企业作为主要的一种商业模式，其认证标准和运营机制对经济、社会的可持续性发展具有重要影响。而社会企业作为近几年的新兴企业，在解决社会问题、增进公众福利、实现社会价值等方面发挥着独特的作用。本文通过对佛山市的长者饭堂进行调查研究，发现其存在法律地位的合法性缺失、缺乏统一外部监管、外部环境的政策缺失等不合理之处，为解决社会企业在发展中存在的法律规制缺失的问题，提出了明确界定社会企业的法律地位、健全公益报告披露制度、设立税收激励机制等解决途径，以期望切实完善社会企业的制度，推动社会和谐发展。

Abstract: As a major business model, the certification standards and operational mechanisms of enterprises have an important impact on the sustainable development of the economy and society. Social enterprises, as emerging enterprises in recent years, play a unique role in solving social problems, promoting public welfare, and realizing social value. This article investigates the elderly canteens in Foshan City and finds that there are unreasonable aspects such as the lack of legal legitimacy, lack of unified external supervision, and policy gaps in the external environment. To solve the problem of the lack of legal regulation in the development of social enterprises, this article proposes clear definition of the legal status of social enterprises, a sound system for disclosing public welfare reports, and the establishment of tax incentives, in order to effectively improve the system of social enterprises and promote social harmony and development.