摘　要 本论文关注公益组织在贫困农村地区的扶贫实践。公益组织因为怀有社会责任感，因此公益组织的扶贫实践更愿意在经济目标之上叠加社会目标，以实现贫困地区经济和社会的协同发展。合作社这种组织方式可以有效整合资源，实现生产、经营、销售等的规模化，以解决小农户与大市场之间力量的不对等，增强农户进入市场的能力。同时，它具有很强的可塑性，易于在经济目标上叠加宏大的社会目标，例如民主参与、共同富裕等，因此合作社成了农村扶贫的重要工具。有学者对扶贫的社会目标与经济目标的关系做过研究，一种观点认为扶贫过程中的经济目标与社会目标存在张力，二者不能同时实现；另外一种观点则认为，扶贫过程中的社会目标对经济目标的实现有促进作用。本论文试图探索扶贫过程中经济目标之上能否叠加实现社会目标。如果能够在经济目标上叠加社会目标，那么所叠加的社会目标的上限是多少？决定公益组织在扶贫中实现经济目标之上能否叠加社会目标，以及叠加多少的因素又是什么？ 本论文选取了C基金会的四个扶贫项目，并对案例进行对比分析。四个扶贫项目分别为：ML村项目、MX项目、小额信贷项目和电商扶贫项目。这四个案例均为C基金会项目，位于同一套价值体系之下，遵循的理念是一致的，但是开展的具体模式却有着重大差异。四个项目均持续两年以上，资金从数百万到上千万不等，项目结果各不相同，这为论文的研究提供了丰富的资料。通过对关键参数对比分析，得出以下主要结论： 第一，在扶贫过程中经济目标与社会目标存在张力，经济目标之上叠加社会目标会导致组织负荷过重。当负荷无法承担时，项目即面临失败风险。原因在于：一方面，社会目标的增加会抑制市场要素的活力；另一方面，社会目标的增加意味着需要处理的组份以及组份之间关系增加，整合所有组份的难度增大。 第二，通过四个案例的对比分析，得出扶贫过程中经济目标之上能否叠加社会目标，以及叠加社会目标的程度与组织的能力之间的密切关系。依据组织能力、社会目标与经济目标的比重，可以将项目分为分离互馈型、责任担当型和优势促进型三类。文本对四个案例进行了深度剖析，进一步发展了陶传进先生提出的社会企业模型。 第三，解决社会目标与经济目标之间的张力，有两种解决办法。第一，降低社会目标的承载量，组织可以在更低的社会目标下更加灵活地为社会做贡献。降低社会目标的承载量意味着减少组份的数量，降低组织之间整合的难度，实现降低组织运作的实际负荷。第二，提升组织能力。能力的提升可以增加对各种组份的掌控力，从而相应增加社会目标的承载力。

This paper focuses on the poverty alleviation practices of NPOs (non-profit organization) in poor rural areas. NPOs usually have a sense of social responsibility, so their poverty alleviation practices are more likely to superimpose social goals on economic goals to achieve coordinated development on the economic and social perspectives in poor areas. The organization of a cooperative can integrate resources to achieve large-scale of manufacturing, management and sales, and through which dealing with the imparity position of small farmers facing a great market, and enhancing the ability of farmers to enter the market accordingly. Besides, the organization of a cooperative has a strong plasticity which makes it easier to superimpose ambitious social goals such as democratic participation and common prosperity on economic goals. It is for sure that a cooperative play an important role for rural poverty alleviation. Some scholars have studied the relationship between the social goals and economic goals in poverty alleviation, and got two different kinds of views: one is that there is some tension between economic goals and social goals in the process of poverty alleviation, and the two goals cannot be achieved simultaneously; the another one is the social goals pursuing in the process of poverty alleviation facilitates the fulfilment of the economic goals. This paper attempts to explore the issues that whether social goals can be superimposed on economic goals and try to answer the following questions: if the social goals can be superimposed on economic goals, what is the upper limit? What kinds of factors will determine whether the social goals can be superimposed on economic goals of a NPO, and to what extent? In this paper, four poverty alleviation projects of the C Foundation are selected as study objectives, and analyzed in a comparison way. They are Project in ML Village, MX Project, Microcredit Project and the E-commerce Poverty Alleviation Project. As the four cases are all from C Foundation and following the same value system, which ensure the idea and concepts are in consistent. However each project has a significant management pattern. With funds ranging from millions to tens of millions of dollars and different operating results, the four projects provide a variety of information for the research due to their more than two years’ operation experiences. Through the comparison and analysis of key parameters, the following main conclusions are concluded: Firstly, there is some tension between economic goals and social goals in the process of poverty alleviation, and superimposing social goals on the top of economic targets can lead to excessive organizational load. When the organization can not handle the burden, the project is at risk of failure due to two reasons: one is that it will inhibit the vitality of market factors; the other one is that there is an increase in the number of components in an organization and more complicated relationships being faced, and which certainly increase the difficulties to integrate all the components. Secondly, through the comparative analysis of the four cases concluded that whether the economic goals can be superimposed on social goals and to what extent the social goals can be superimposed is closely related to the organization's ability. Based on ability of the organizational and the proportion of social goals and economic goals involved, the project can be divided into three categories: separation - mutual feeding type, responsibility type and advantage promotion type. This paper conducts an in-depth research of the four cases and potentially develops the social enterprise models proposed by Tao Chuanjin. Thirdly, there are two ways to alleviate the tension between social and economic goals: the first one is to reduce the capacity of social goals, so that the organizations can benefit the society in a more flexible way. According to the study, reducing the capacity of social goals load means to have less components, lower burden of integration between organizations, and finally decrease the actual workload of the organization. The other one is to improve the capabilities of the organizations. The enhanced ability can enable its control over the various components in an organization and increase the carrying capacity of social goals accordingly.