【摘要】 企业具有经济性和社会性的双重属性。经济性要求企业以营利为目标，社会性则要求其履行社会责任，二者之间存在一定的冲突。企业设立目的的限制和企业社会责任理论的天然缺陷，导致企业社会性缺失，进而为社会企业的兴起提供了空间。在社会企业快速发展而立法相对滞后的背景下，有必要加强对社会企业的引导与法律规制。法律规制应从两方面推进：一是系统强化对各类企业目标与行为的约束，包括规范营利性企业的公益行为、健全非营利组织的监督机制，并针对社会企业建立信息披露、资产锁定和影响力评估等三重保障机制；二是建立健全社会企业的法律法规与政策支持体系。建议采取分类立法模式，将相关制度融入《公司法》《慈善法》等现有法律体系，完善社会企业认证制度，并辅以财政补贴和税收优惠等扶持政策，以促进社会企业健康发展，实现经济目标与社会价值的有效平衡。更多还原

【Abstract】 Enterprises possess a dual nature of being both economic and social entities. The economic dimension requires them to pursue profit as an objective, while the social dimension demands that they fulfill social responsibilities, creating a certain degree of tension between the two. The constraints of traditional profit-oriented corporate purposes and the inherent limitations of corporate social responsibility theory have led to a deficiency in social performance, thereby creating space for the rise of social enterprises. Against the backdrop of rapid development in the social enterprise sector and relatively lagging legislation, there is a need to strengthen the guidance and legal regulation of social enterprises. Legal regulation should advance from two key aspects: firstly, it is necessary to systematically strengthen constraints on the objectives and behaviors of various types of enterprises. This includes regulating the philanthropic activities of profit-oriented businesses, improving oversight mechanisms for non-profit organizations, and establishing a triple safeguard mechanism for social enterprises covering information disclosure, asset locks, and impact assessment. Secondly, it should establish and improve the legal, regulatory, and policy support system for social enterprises. It is recommended to adopt a categorized and integrated legislative approach, embedding relevant institutional designs within existing frameworks such as the Company Law and the Charity Law. Additionally, the social enterprise certification system should be refined and supported by complementary policies such as financial subsidies and tax incentives. This will promote the healthy development of social enterprises and effectively balance economic objectives with social value.更多还原