사회적기업의 성과분석에 관한 연구

Social enterprise is the middle type between profit and nonprofit organization for job creation and public service. Social enterprises have both business characteristics for profit and social characteristics for publicity. The purpose of this study is to expecially analyze the factors affecting performance of social enterprises. For this purpose, this study investigated the variables which have influences on the social performance and economic performance of social enterprise. And this study collected the disclosure materials from directory of Korean Social Enterprise Promotion Agency. This study conducted performance analysis of 116 social enterprises certified 2007 between 2013, of economic performance with financial index (net current income) and social performance with employ structure (scale of employing paid workers). The results of study are as below. First, as a result of analysis for the factors effect on economic performance, scale of employing paid workers and training expense had a positive effect on the net current income of social enterprise. But net capital had a negative effect on the net current income of social enterprise. On other hand, type of organization, certification type, and external grants did not present significant effect on economic performance of social enterprise. Second, as a result of analysis for the factors effect on social performance, type of organization, scale of employing paid workers, and external grants had a positive effect on the jobs for vulnerable social groups of social enterprise. But certification type and training expense had a negative effect on the jobs for vulnerable social groups of social enterprise. On other hand, net capital did not present significant effect on social performance of social enterprise.