사회성과인센티브(SPC)가 사회적 기업의 목표변화와 사회성과에 미치는 영향

As the government supports the development of social enterprises based on the ecosystem of social enterprises, research on the relationship between government support and the management performance of social enterprises has been steadily increasing. Recently, support for social enterprises has been provided not only at the government level but also at the private level, but also at the private level. This study aimed to analyze the impacts of social progress credit (SPC) on the changes of goals of social enterprises and social progress. The author was keen on the phenomenon that the goals of social enterprises established to produce social values change to pursuit of economic values and that sustainability of social enterprises is threatened due to the change of their goals. This article analyzed the facts that affect the change of goals of social enterprises based on the results of the previous studies, followed by analyses of the impact of social progress credit on the change of goals of social enterprises. Also, it aimed to explore the effects of cash incentives. Additionally, as for economic values of social enterprises, increase of profits is inevitably expected through social progress credit, which comes from additional cash attainment. Therefore, the author paid more attention to increase of social values rather than measurement of economic values. By analyzing whether social progress incentive substantially increases social values, it aimed to provide theoretical and practical implications of positive analytic results.