社会企业作为社会创新的主要模式之一，自上世纪90年代以来，在西方主要国家开展得如火如荼。尽管目前为止，社会企业概念在世界范围内并没有达成统一的共识，但其通过商业手段来解决社会问题的创新模式却在学术界和实务界却引起了前所未有的反响。社会企业在西方国家30多年的践行发展证明，在政府和市场均双双失灵的情况下，社会企业在解决就业、教育、环保、健康等一系列社会问题上发挥了前所未有的正面效应，为“第一部门”和“第二部门”在今后解决日趋复杂和严峻的社会问题提供了有益的思路。实践证明，政府对社会企业的快速发展所起到的推波助澜的作用极为重要。在社会企业践行较为发达的欧美国家，政府从法律、政策等多方面给予了社会企业莫大的支持，极大地促进了当地社会企业的快速、健康、可持续发展。在我国，社会企业作为舶来品，总体来说，却仅仅处于探索性的初级发展阶段。由于我国政府在社会企业立法层次尚未出台相应法律条款，且缺乏其他配套扶持政策，在基础层面上抑制和阻碍了社会企业在我国的良性发展。基于上述问题，本文试图通过借鉴欧美社会企业发达国家的先进立法经验，并结合我国基本国情，摸索出一条适合我国社会企业发展的智慧立法之路。本文先从社会企业基础知识入手，整理了当下最为前沿的社会企业相关理论研究成果，随之对欧美社会企业的发展概况及其立法状况进行了剖析，并通过笔者对社会企业调研成果，在充分考虑到我国现有国情的基础上，取其精华，且加以创新，对我国未来社会企业立法问题提出了若干意见及建议。

As one of the most-advanced patterns for social innovation, social enterprises (SEs) have been growing and developing vigorously in the main western countries since 1990s. Although its official definition has not been normalized in the world at present, its innovative mode that social objectives are reached though commercial operation has attracted more and more attention around the world. In European countries with developed SEs, it’s tested that SEs play a greatly irreplaceable and positive role in dealing with sorts of social problems, such as unemployment, education，environment protection, health, ect, especially during government and market failures. It’ll become essentially useful for the public/private sector to utilize SEs to cope with more complicated and more serious social issues in future. Apart from the above-mentioned, governments always play an extraordinarily important and supportive role in SEs’ development progress. Without their contribution, SEs couldn’t make any great progress anywhere. In Europe and North America, SEs are mostly stimulated by the public sector in many aspects, e.g. legislation, the related regulations., which tremendously promotes SEs’ fast, healthy and sustainable development in those nations. On the contrary, in China SEs, as an exotic thing, are only still at an early stage of development. Due to lack of laws on SEs and the other concerned legislative rules, they are restrained fundamentally in our country. In order to settle this matter, this paper analyzes advanced experiences in foreign countries, besides that, fully takes our real situation into consideration to find a suitable way of enacting our legislative system on SEs so as to enhance their effective development.