随着西方国家“工作导向型”福利制度改革的发展,一种新的慈善方式应运而生,并且成为社会经济的重要载体,那就是社会企业。本文主要分析了社会企业的特点和作用,并对国内外社会企业发展现状做了回顾。社会企业的一般特点包括:必须具备社会目标、结合了成功的商业模式、资产锁定、关注个人发展、多样性与灵活性、以自治为组织管理的主要模式、创新性与革命性。社会企业的突出作用体现在:第一,社会企业能够为社会和谐作出巨大而又难以估量的贡献;第二,社会企业不仅能实现社会价值,还会产生直接的经济价值。 With the development of reforms in the “work-oriented” welfare system in western countries, a new kind of charity came into being and became an important carrier of social economy. That is, social enterprises. This article mainly analyzes the characteristics and functions of social enterprises, and reviews the current situation of social enterprises both at home and abroad. The general characteristics of social enterprises include: they must have social goals, a combination of successful business models, asset lock-ups, individual development, diversity and flexibility, and the main model of self-government, innovation and innovation. The outstanding functions of social enterprises are as follows: First, social enterprises can make enormous and immeasurable contributions to social harmony; second, social enterprises can not only achieve social values ​​but also have direct economic value.