사회적 기업의 인증이 고용 및 사회복지서비스성과에 미치는 영향분석-대구지역 사회적 기업 근로자를 중심으로-

김정헌 한국지방자치학회 2014 한국지방자치학회보 Vol.26 No.4

The purpose of this article is to examine the impact analysis of social enterprise certification on employment and social welfare service performance. Therefore, this research suggests helpful directions for other enterprise that prepare for social enterprise certifications. The sample of 431 laborers social enterprise and non-certification social enterprise were selected on Daegu Metropolitan City, at was done by stratified sampling complete enumeration surveys were conducted by 500 workers social enterprise and non certification social enterprise. The overall study results include,First, the position of social enterprise certification did not have a significant effect on employment.Second, the position of social enterprise certification had a significant effect on social welfare performance. Third, social enterprise's characteristics influences the employment and social welfare performances, instance, average wage, date of social enterprise certification, and decisionmaking structure produced different employment. Based on the research results, Further proposals can be suggested.First of all, the social enterprise certification enhance social welfare service performances. And, appropriate management of laborers, support for facilities, and consistent public institution pregenital purchase is critical.But, this study is a simple comparison between social enterprise with certification and without certification so there are limits for practical evaluation. 본 연구는 사회적 기업의 인증이 고용과 사회복지서비스성과에 미치는 영향을 알아봄으로써 향후 사회적기업의 활성화추진 방향성과 관리의 필요성을 제시하고자 하였다. 본연구의 분석결과. 첫째, 사회적 기업의 인증유무에 따른 고용성과 요인은 차이가 없었다. 즉 사회적 기업의 인증은 고용의 영향요인은 아닌 것으로 나타났다.둘째, 사회적 기업의 인증유무에 따른 사회복지서비스 요인은 차이가 있었다. 즉 사회적기업의 인증은 사회복지서비스의 영향요인이며 특히, 공익성과 공평성, 대응성, 만족성요인은 사회적 기업의 인증에 영향을 받는 요인이다.셋째, 사회적 기업의 특성이 고용과 관련해 고용안정성이 고용의 성과에 가장 많은 영향을 미친다.즉 사회적 기업의 인증은 고용안정성이라는 요인에 미치는 영향력이 가장 높다. 이는 곧 사회적 기업의 인증시기가 빠를수록 고용안정의 성과가 높아진다. 다시말해, 사회적 기업 인증 후 오랜시간 동안의 다양한 지원이 고용성과에 영향을 미치는 것으로 보인다. 한편 사회복지서비스 성과에 관련해 공평성과 공익성 요인이 사회복지서비스 성과에 가장 많은 영향을 미친다. 특히 공공기관 우선구매지원과 전문가의 경영지원을 받는 인증 사회적 기업이 고용과 사회복지서비스 성과 수준이 높았다. 여기에 고용과 사회복지비스를 위해 첫째 지속적인 사회적기업의 발전을 위해서는 양적성장 못지않게 체계적인 사후관리 상시시스템 (monitering)구축을 제도화하여 수익성확보를 통한 지속가능성을 제고시켜야 할 것임을 강조하였다.둘째, 사회적기업 인증심사를 사업보고서의 단순검토를 지양, 현장실사를 통한 사회적 기업가의 경영전망까지 파악할 수 있도록 개선할 필요가 있다.셋째, 상시 모니터링시스템구축, 현장실사, 지속적 사후감독등을 위한 인력, 예산의 확충과 함께 사회적 기업육성법의 관련규정의 개선도 시급하다고 판단된다.

사회적기업 회계 개선방안

김이배 한국경영교육학회 2014 경영교육연구 Vol.29 No.1

The number of korean social enterprises is rapidly increasing after the establishment of social enterprise law at January 2007. At 2012 year, the number of total social enterprise is estimated to be 5,733, estimated total employee number of social enterprises is 64,033 and total economic size of social enterprise is estimated to be 653.6 billion Korean Won. At 2013 year, the number of social enterprise certified by government is 1,012. The purpose of this study is to review the accounting practices of Korean social enterprises and to suggest the improvement of social enterprise accounting. Specifically, this study analyzed Korean social enterprise accounting practices, social enterprise law, and the annual reports of social enterprises. The results of this study are as follows:First, the current accounting terms used in social enterprise law and annual reports of social enterprises should be revised to unified form according to generally accepted accounting principles. Second, the work load of social enterprises should be reduced by simplifying the current accounting rules of social enterprise. Through this, the understandability of social enterprise accounting can be increased and the information user can easily use social enterprise accounting information. This study focuses on the importance of social enterprise accounting and has implications for improvement of accounting information transparency of social enterprise. Also, this study can be helpful for regulators to set and revise the law of social enterprise. 우리나라 사회적기업은 2007년 7월 1일 사회적기업육성법의 제정이래 급속하게 증가하고 있다. 2013년 현재 사회적기업으로 인증받은 기업은 1,012개이며, 2012년 시점에서 사회적기업을 포함한 예비사회적기업, 마을기업, 자활기업 등 광의의 사회적기업 부문의 규모는 총 조직 수 5,733개, 총 유급근로자수 64,033명, 총 경제규모 6,536억원 등으로 추정된다. 본 연구의 목적은 사회적기업의 중요성을 고려해 볼 때 기업경영의 가장 기본이라고 할 수 있는 사회적기업의 회계에 관한 현황을 살펴보고 사회적기업 관련 회계사항에 대한 개선방안을 모색하는 것이다. 이를 위해 본 연구는 사회적기업들의 회계처리 현황과 사회적기업육성법 등 사회적기업 관련 법률 조항, 사회적기업들이 매년 보고하는 사업보고서상의 회계에 관한 사항들을 검토한 후 개선방안을 제시하였다. 본 연구결과를 요약한 개선방안은 다음과 같다. 첫째, 사회적기업 관련 법률과 사업보고서 중 회계에 관련된 사항들과 용어들을 사회에서 통용되는 일반적으로 인정되는 회계원칙에 따라 개정, 통일시켜야 한다. 둘째, 사회적기업에 대한 지원과 관리에 관한 회계 관련 사항들을 단순화시켜 사회적기업들의 업무부담을 줄여주어야 한다. 이를 통해 사회적기업에 관한 정보의 이해가능성을 제고시키고, 사회적기업의 정보를 정보이용자들이 쉽게 이용가능하게 하여야 한다. 본 연구는 사회적기업 관련 이해관계자들에게 회계의 중요성을 인식시켜 사회적기업의 회계투명성을 제고시키는 데 중요한 시사점을 줄 수 있고, 사회적기업 관련 입법과정에 공헌할 수 있을 것이다.

사회적 기업 육성법제 및기타 창업관련 법제 정비방안

곽관훈 한국증권법학회 2012 증권법연구 Vol.13 No.3

A social enterprise is an organization that applies commercial strategies to maximize improvements in human and environmental well-being, rather than maximising profits for external shareholders. Social enterprises can be structured as a for-profit or non-profit, and may take the form of a co-operative, mutual organization, a social business, or a charity organization. In Korea, Social Enterprise Promotion Act has been established and the purpose of this Act is to contribute to the enhancement of social unity and the quality of life of citizens by supporting social enterprise in the creation of new job opportunities and the expansion of social services that have been undersupplied in our society. The Social Enterprise means an enterprise certified in accordance with Article 7 of this Act as one that pursues a social objective aimed at enhancing the quality of life of community residents by providing vulnerable social groups with social services and job opportunities while conduction its business activities, such as the production and sale of goods and service. But, it is necessary for the improvement of Social Enterprise Promotion Act and other Enterprise Establishment Acts to revitalize the Social Enterprise. In this article, with these issues in mind, I would like to explore problems and remedies of Social Enterprise Promotion Act and other Enterprise Establishment Acts. 사회적 기업은 조직의 주요한 목적이 사회적인 것이며, 주주나 오너의 이익을 최대화하기 위해 경영하는 것이 아니라 이익을 사회적 목적을 위해 사용하는 기업을 말한다. 유럽 등의 경우 사회적 기업이 새로운 복지제도의 대안으로서 제시되고 있으며, 우리나라에서도 점차 관심이 증가하고 있는 상황이다. 그러나 아직 제도적인 미비점이 있어 사회적 기업이 활성화되기 어려운 점이 있으며 이에 대한 개선방안의 모색이 요구되고 있다. 우리나라의 사회적 기업에 대한 법률은 ‘사회적기업육성법’을 비롯하여 사회적 협동조합에 대해 규정하고 있는 ‘협동조합기본법’ 등이 있다. 이 밖에 서울시가 운용하는 서울형 사회적 기업, 행정안전부의 마을기업 육성사업 등 다양한 형태들이 존재하고 있다. 이처럼 다양한 제도들이 혼재되어 있어 체계적이고 효율적인 지원이 이루어지지 못하는 측면이 있다. 이러한 문제를 해결하기 위해서는 각 부처별 법률과 제도들 아우를 수 있는 ‘사회적 기업 기본법’의 제정이 필요하다. 아울러 현재 사회적기업육성법에 따라 인증받은 기업만을 사회적 기업이라 함에 따라 사회적 기업의 범위가 너무 제한적이다. 일반적인 사회적 기업과 인증받은 사회적 기업을 구분하여 정의하고, 이를 통해 사회적 기업의 목적범위를 확대하는 것이 필요하다. 또한 일반투자자들의 적극적인 투자를 유치하기 위해서는 연계기업의 범위를 명확히 하고 연계기업에 대한 적절한 보상체계를 마련할 필요가 있다. 그 밖에 배당가능이익을 사용할 수 있는 사회적 목적의 범위를 명확히 할 필요가 있으며, 시작단계뿐만 아니라 성장단계에 있는 사회적 기업에 대한 지원제도의 확충, 사회적 기업에 적합한 기업지배구조의 모색, 설명책임 등의 강화도 필요하다.

사회적 기업의 개선방안에 관한 연구

김종엽 ( Jong Yup Kim ),성도경 ( Do Kyung Sung ) 영남대학교 한국균형발전연구소 2013 한국균형발전연구 Vol.4 No.3

Social enterprise provides jobs and public services to low-income brackets as well as performing business activities such as production and sale of goods and services. There has been increasing concerns on social enterprise based on the publicness of social enterprise, it is true that social enterprise still has a lot of problems. Based on this circumstance, this study tries to propose some improvement plans for social enterprise by analyzing the Taegu city`s social enterprises. First, this study found that more social enterprise is needed since there are more employed low-income workers in social enterprises. Second, government`s assistance to social enterprise does not fully reflect the social enterprise`s policy needs. Third, there needs more strategic management for the profitable performance since strategic factors such as market survey, excellency of goods, assurance of demands, public relations, and post-management have tremendous effect on the success of social enterprise. Finally, there needs to provide institutional devices which business enterprises, social groups, and individuals could help social enterprises without any 1in1itation from a view-point of protection of the social weak.

사회적 기업의 인식 제고에 관한 연구- 경남지역을 중심으로 -

박지영,홍효석,이원기 경남대학교 산업경영연구소 2014 지역산업연구 Vol.37 No.3

Recently our society is suffering from the economic crisis and unemployment due to the global economic crisis and reduction of the work supplies. Moreover, our government has adopted and used policies to solve this problem and to create jobs and build up social enterprise. Therefore, as the low number of social enterprise causes for the low social recognition, this study conducted a survey using sample of people living near Gyeongnam province and people working for social enterprise to analyze the people’perception towards social enterprise. As a result, there was actually perception towards social enterprise but the number ofrespondents who really understood its necessity, role and importance was low. However, respondents who have used the products and services of social enterprise in the past answered that they knew social enterprise necessity, importance and so forth and believed they are critical. To suggest few ways for enhancement of perception of social enterprise based on the survey, first it’s important to improvement the social recognitions towards social enterprise. Second, our province should get an opportunity to advertise social enterprise, Third, we should open masters course, university committee on social enterprise to train people of profession. Forth, we should invite people in the field of profession who work for the civil or public organization to seek for the ways to promote and advertise concept of social enterprise and its effects on the society. 본 연구는 경남지역에 거주하는 일반인들과 사회적 기업 관련 종사자들의 사회적 기업에 대한 인식 실태를 조사하고, 이를 토대로 사회적 기업에 대한 인식을 제고시키고자 하는 목적으로 수행되었다. 실태조사결과, 조사 대상자의 상당수가 사회적 기업에 대하여 들어본 경험이 있는 반면, 사회적 기업에 대하여 잘 알고 있는 비율은 절반이하로 나타났다. 또한 역할이나 목적에 대하여 명확하게 인지하고 있는 응답자는 드물며, 대신 사회적 기업을 이용해 본 경험이 있었다는 응답자는 사회적 기업에 대한 인식이 좋고 높아, 우리 사회에 사회적 기업이 꼭 필요한 기업이고 생각하고 있는 것으로 조사되었다. 본 실태조사에서 나타났듯이 사회적 기업에 대한 우리 지역민들의 인식은 매우 낮은 단계에 있으며, 이는 사회적 기업 육성을 위한 정책의 시행 단계에서 사회적 기업의 필요성과 인식 심어주기가 함께 이루어졌어야 했으나, 그 부분이 부족했던 것에서 기인한 것이라 보여 진다. 따라서 앞으로 사회적 기업이 활성화되기 위해서 무엇보다 선행되어야 할 일은 사회적 기업의 장점과 필요성을 홍보하여 알리고 인식을 높이는 일이라 생각된다.

사회적 기업의 사회적 목적과 실천적 함의

이인재 ( In Jae Lee ) 민주사회정책연구원 2010 민주사회와 정책연구 Vol.17 No.-

The aim of this article is to understand social purposes and practical implication of social enterprise To the purpose, this article discuss three social purposes of social enterprises, Social purposes mean job creations for social disadvantaged, social service provision and community development. Practical implication of them, which means types of social enterprise, social enterprise governance, social enterprise and public policy, social enterprise and civil society, are also discussed. Three types of work integration social enterprises are suggested. Multi-stakeholder model are considered in regard to governance of social enterprise. Policy network between social enterprise policy and other public policy must be needed. Civil society must incubate social entrepreneur and provide resources for social enterprise development. As a conclusion, this article suggests prospect of social enterprise. Public procurement for social enterprise and the development of voucher system of social service provision may open a space for social enterprise.

사회적 기업 육성을 위한 정부정책의 변화: 수요견인과 공급주도 이론의 탐색적 적용

조준기 ( Jun Gee Cho ) 한국중소기업학회 2011 중소기업연구 Vol.33 No.3

Social enterprises have been regarded as an innovative solution to address impending social issues such as social exclusion, unemployment, etc. It is the government that has been expected to take an active role in developing and enhancing corporate capabilities of social enterprises. However, there has been little research on the governmental interventions on social enterprises from a systematic perspective. In an effort to explore the desirable directions, scope, and limits of governmental interventions for the successful development of social enterprises, we review a theoretic framework of demand-pull and supply-push integrated with institutional choices in exercising specific policies: influence and regulation. The theoretic framework in this study is introduced by King et al.(1994) who attempted to address various issues arisen from social changes such as economic development and technological innovation. They integrated economic theories of demand-pull and technology-push with neoinstituionalism to derive potential intervention actions by institutions on those issues. When institutions exercise those actions, they have the choice of influence and/or regulation. Influence is a persuasive approach to change practice, rules, and belief systems embedded in a society through education, articulation, and resource allocations (Kimberly 1979). On the contrary, regulation deals with social changes through conflicts, distributed decision making, and controls over the flow of capital and structure of social order (Boyer, 1988a, 1988b). From the supply-push perspective, innovation advocates support the production of artifacts. This requires provisions of scientific knowledge, investments for research and development, and the adjustment of artifacts according to market demands. Meanwhile, the school of the demand-pull perspective emphasizes users` will to adopt innovation. It is also said that the interaction between supply and demand is critical to the success of innovation and changes along the degree of technological knowledge, complementary/supplementary items, and the degree of conversion of needs to demands (David 1975; Freeman 1988; Rosenberg 1972). In the King et al.(1994)`s theoretic framework, institutions` options of choice are further segmented by supply-push and demand-pull. By placing appropriate policy actions in each segment, institutions can formulate a macroscopic policy strategy to stimulate productions of innovative artifacts and the market environment that consumes these artifacts. Policy actions presented in the theory are knowledge building, knowledge deployment, subsidy, standard setting, and innovation directive. Throughout this study, the underlying assumption of the application of King et al.(1994)`s theoretic framework is that social enterprises` operations rely on economic activities and market mechanisms. To ensure the success of social enterprises, institutions should control and manage not only social enterprises, but also the market environment. In addition, institutions must build social capacity in order to stimulate fast adoption and usage, and changes in attitude and value systems which are hard to be made without institutions` interventions. Furthermore, the incorporation of the concept of market environment and social capacity into issues of social enterprise will lead us to explore more systematic approaches to the issues of social enterprise. In these regards, we assume it is a meaningful approach to study governmental interventions on social enterprise from King et al.(1994)`s theoretic framework. We test the application of King et al.(1994)`s theoretic framework on the UK government. Action plans presented in the government archive (SEA Plan 2006) are analyzed and coded based on the definitions and instances in the theoretic framework. By promoting researches on various subjects, this analysis presents the UK government`s intentions to change social attitude toward social enterprise. These subjects range from the value and the management of social enterprise to measures for financial support, which involves modification of existing finance systems. We show that the UK government utilizes social enterprise in the health and social care service sector by offering institutional supports. We also present the systematic bottom line of the UK government policy to secure operations of social enterprise by ensuring business areas (i.e., waste strategy). Thus, we identify the goal of the UK government policy as promoting the growth of social enterprise. They do so by incorporating the pushing supply and the pulling demand of social enterprises simultaneously.. We further search for practical implications of the analysis of UK governmental policy on social enterprise by comparing it with that of the Korean government. The comparison of the two cases shows that many actions discovered in the UK government policy seem to be adopted by the Korean government as well. Compared to the UK, the Korean government focuses less on demand-side research, which increases the capability to adopt social enterprises. Especially, we could identify there is no action in the segment of regulation and demand-pull, which indicates that the Korean government has no practical policy on the creation of secure markets for services and products of social enterprises. Despite many similarities in the policy actions of both countries, we identify three major differences: subsidy, standard settings, and innovation directives. In the subsidy, the data shows that the UK government has taken relatively more actions in the segment of regulation and demand-pull than the Korean government. This indicates that the UK government allocates more resources to legally secure and ensure markets for social enterprise than the Korean government does. Meanwhile, Korea turns out to place more subsidies in the segment of influence and supply-push compared to the UK. This difference arises from the fact that the Korean government allocates more resources to direct expenses of social enterprises such as labor expense, consulting, and advisory services for operations with relatively less resources allocated in the production of market demands for services and products of social enterprises. Another difference between the intervention policies of the two countries lies in their standard settings such as enacting regulations and legislations. Compared to the UK government, the Korean government has more policy actions belonging to standard settings regarding the qualification and operations of social enterprises, which also reveal the supply-focused characteristics of the Korean government`s policy. The most conspicuous difference between the two governments are their innovation directives. Compared to the direct measures of the UK government policy that has limited focus on certain industries, the Korean government encourages the development of social enterprises in diverse areas such as future growth in the industry, as well as conversion of welfare jobs. In sum, we characterize that the Korean government`s intervention policy on social enterprise is a ``government directive supply-push`` whereas that of the UK government is relatively demand-focused. In order for the innovation to succeed, this study concludes that the Korean government policy needs to be more balanced between supply-push and demand-pull. To do so, the Korean government is suggested to promote researches on the market environment, users` attitude, and belief system. It is also required to encourage the users to actively interact with social enterprises. At the same time, the government should make sure to support the production of social enterprises. Otherwise, the goals embedded in policy actions can be merely symbolic and impractical. By doing so, the Korean government is able to assure the market environment, which will provide sustainable operations and growth of social enterprises by allocating its resources more efficiently. Throughout this study, we examined theoretic approaches to analyze government interventions for social enterprises in a systematic way, enabling us to identify differences in policy actions and to explore potential directions in the governmental policies on social enterprises. The finding of this study has limitations on generalizability in that the number of cases involved is limited. Further researches with more cases are expected to produce more generalized and practical views of governmental intervention on social enterprises.

사회적 기업의 창업성과에 영향을 미치는 요인

홍은표,김진회 한국산업경제학회 2018 산업경제연구 Vol.31 No.1

A social enterprise is a new type of enterprise or organization that has both the characteristics of a traditional enterprise that pursues profits and the social characteristics that prioritize the public. Since 2007, Korea has been implementing a social enterprise certification system and has implemented various government support policies for certified social enterprises. Therefore, the social enterprise can operate the enterprise with the support of the government resources and capabilities from the early stage of the start-up, but the question of sustainability of the social enterprise is raised when the government support is cut off. The purpose of this study is to investigate the factors influencing the start-up performance of social enterprises. We analyzed social enterprise entrepreneurship, social enterprise’ founder social capital and government support policy have an effect on the founding intentions and opportunities of discovery among social enterprise entrepreneurial behaviors. The results of this study are as follows. A social enterprise entrepreneurship, social capital of entrepreneurs, and government support influence the founding intentions and opportunities of entrepreneurs and social enterprise founder's behavior affects social enterprise's commercial and public performance. These results suggest that it may be important to provide financial support to the social enterprise as well as to establish a policy system to improve the professionalism and management capacity of the social enterprise entrepreneur. 사회적기업이란 이윤을 추구하는 영리기업의 특성과 공공의 이익을 우선하는 사회적 특성을 동시에 지닌 기업 및 조직을 의미한다. 우리나라는 2007년부터 사회적기업 인증제도를 실시하고 인증받은 사회적기업에 대해 다양한 정부의 지원이 이루어진다. 따라서 사회적기업은 창업 초기단계부터 정부로부터 경영자원 및 역량을 정부로부터 지원받아 기업을 운영하지만, 정부지원이 단절되었을 경우의 사회적기업 지속가능성 등에 대하여 의구심이 발생하고 있다. 이에 본 연구는 사회적기업의 창업성과에 미치는 영향요인을 규명하기 위하여 사회적기업의 창업가정신 및 창업자의 사회적자본과 정부 지원정책이 창업의도와 창업기회발견과 같은 창업자의 행동에 영향을 미치는 가에 대하여 분석하였다. 연구방법으로 사회적기업의 창업가 정신, 창업자의 사회적 자본 및 사회적기업에 대한 정부지원 요인이 사회적기업 창업자의 행동에 영향을 미치고, 이러한 요인이 사회적기업의 창업성과에 영향을 미치는 가에 대하여 분석하였다. 분석결과 사회적기업의 창업가 정신, 창업가의 사회적 자본, 사회적기업에 대한 정부지원은 사회적기업 창업자의 행동으로서 창업의도 및 기회발견에 영향을 미치며, 사회적기업 창업자의 행동은 사회적기업의 영리적 및 공익적 성과에 영향을 미치는 것으로 나타났다. 본 연구의 결과는 이익의 창출이라는 경제적 목적과 이익의 사회환원 및 공공서비스의 사회적 제공이라는 목적을 동시에 추구하는 사회적기업의 창업성과 제고를 위해 사회적기업에 대한 정부의 재정적인 지원과 함께 사회적 기업 창업가의 전문성 및 경영역량을 향상시킬 수 있는 정책적인 제도의 마련이 중요할 수 있다는 것을 시사할 수 있다.

사회적 기업의 지속가능성을 위한 자금조달방안

곽관훈 한국상사법학회 2015 商事法硏究 Vol.34 No.2

A social enterprise is an organization that applies commercial strategies to maximize improvements in human and environmental well-being, rather than maximising profits for external shareholders. Social enterprises can be structured as a for-profit or non-profit, and may take the form of a co-operative, mutual organization, a social business, or a charity organization. In Korea, Social Enterprise Promotion Act has been established and the purpose of this Act is to contribute to the enhancement of social unity and the quality of life of citizens by supporting social enterprise in the creation of new job opportunities and the expansion of social services that have been undersupplied in our society. In United States, many states offers new business forms for the social enterprise. And the community interest companies(CIC), the organization form that the U.K. established as a legal designation for social enterprise in UK. In many country, the new legal forms for the social enterprise, because it is that the Corporation of the Commercial Law is inappropriate for social enterprise. The Social Enterprise means an enterprise certified in accordance with Article 7 of this Act as one that pursues a social objective aimed at enhancing the quality of life of community residents by providing vulnerable social groups with social services and job opportunities while conduction its business activities, such as the production and sale of goods and service. But, it is necessary for the improvement of Social Enterprise Promotion Act and other Enterprise Establishment Acts to revitalize the Social Enterprise. In this article, with these issues in mind, I would like to explore problems and remedies of Social Enterprise Promotion Act and other Enterprise Establishment Acts.

사회적기업가정신과 자기효능감이 사회적기업의 경영성과에 미치는 영향

김문준 공주대학교 KNU 기업경영연구소 2018 기업경영리뷰 Vol.9 No.3

The purpose of this study is to examine the relationship between the entrepreneurship of the social enterprise management and the self-efficacy of the organizational members on the economic performance and the social performance of the social enterprise for the sustainable management of the social enterprise. In addition, the study examined the organizational members who are working in social enterprise to identify the influential factors of entrepreneurship and self-efficacy of organizational members. The results of this research hypothesis are as follows. First, the entrepreneurship of the social enterprise executives showed a significant positive influence on the social performance of the social enterprise. Therefore, the higher the entrepreneurship of the social enterprise management, the better the economic and social performance of the social enterprise. In order to improve the social and economic performance of the social enterprise, various implementations are needed to improve the entrepreneurial spirit of the systematic management. Second, the entrepreneurship of the social enterprise executives showed a statistically significant influence on the self - efficacy of the organizational members. In other words, in order to improve and demonstrate the qualitative self-efficacy of the members of the organization, it is required to implement the executive system so that the entrepreneurship of the social enterprise executives can be applied as a positive factor. Third, the self-efficacy of the organizational members in the social enterprise and the social performance of the social enterprise are statistically significant factors. In order to achieve the economic and social performance of the social enterprise, it is required that the organizational members of the social enterprise perform various tasks and foster the implementation of the self-efficacious self-efficacy 본 연구는 사회적기업의 지속가능경영을 위하여 사회적기업의 기업가정신과 조직구성원의 자기효능감이 사회 적기업의 경영성과인 경제적 성과와 사회적 성과에 미치는 영향관계를 확인하고자 한다. 또한, 사회적기업의 기 업가 정신과 조직구성원의 자기효능감 간 영향요인을 확인하고자 사회적기업에 재직하고 있는 조직구성원을 대 상으로 하였다. 본 연구는 연구목적을 달성하기 위하여 설정된 연구가설을 검증한 결과는 다음과 같이 나타내 었다. 첫째, 사회적기업의 기업가정신은 사회적기업의 경영성과인 경제적 성과와 사회적 성과에 유의한 긍정적 인 영향관계를 나타내었다. 따라서 사회적기업의 기업가정신이 높으면 높을수록 사회적기업의 경영성과인 경제 적·사회적 성과는 향상됨을 나타내고 있다. 이는 사회적기업의 경영성과인 경제적·사회적 성과를 향상하기 위 해서는 체계적인 기업가 정신을 향상할 수 있는 다양한 실행방안이 요구된다. 둘째, 사회적기업의 기업가정신은 조직구성원의 자기효능감에 통계적으로 유의한 영향관계를 나타내었다. 즉, 조직구성원의 질적인 자기효능감을 향상하고 발휘하기 위해서는 사회적기업의 기업가정신이 긍정적 요인으로 적용될 수 있도록 실행체계인 실행방 안이 요구되었다. 셋째, 사회적기업 내 조직구성원의 자기효능감과 사회적기업의 경영성과인 경제적 성과와 사회 적 성과 간은 통계적으로 유의미한 요인으로 나타내었다. 사회적기업의 경영성과인 경제적·사회적 성과를 달성 하기 위해서는 사회적기업의 조직구성원이 자기직무를 충실히 수행하여 내재화된 자기효능감을 강화할 수 있는 다양한 실행체계와 육성방안의 정립과 실행력이 요구되었다.