自上世纪八十年代，随着公共服务的市场化，资源提供日益减少、非营利领域竞争加剧、组织发展困境驱动以及社会对创新治理的推崇，非营利组织（NPO)面临着提高组织运行效率和资源稀缺的压力，在这一背景下，社会企业——这一创新高效的组织形式，为我国非营利组织提供了新的发展思路和道路，与此同时，理论的发展——志愿失灵理论、资源依赖理论和社会创新理论，也为转型提供了理论支撑。社会企业超越非营利组织的范畴，兼具社会价值与经济价值双重底线，是创新与市场化经营的有机结合，可以有效改善慈善不足、独立性差、服务水平不高等NPO发展中的障碍，是治疗“志愿失灵”的灵丹妙药。根据西方经验，社会企业的运营模式与非营利组织、社会企业的不同之处在于，其业务模式满足三个重要特征：产生社会效应、聚集社会资本、运用社会创新。为应对环境产生的变化，非营利组织选择转型社会企业，重建一套业务模式，在实践中取得了良好效果。但非营利组织所拥有的资源不等，内部结构不一，在转型过程中应考虑实际，合理选择走向社会企业的最佳模式。近几年，中国的社会企业也在蓬勃发展中。爱德面包坊彰显了民间组织的创新能力，为其他非营利组织向社会企业转型提供了良好的借鉴。然而，转型后的组织仍然面临着来自政策、环境、自身管理等多重挑战，要走出现实困境，还需要内外部多方主体的共同努力。具体来讲，政府层面，应完善和强化监督与扶持的双重体系，为社会企业给予更多的优惠条件和健康的培育环境；社会层面，应加强宣传引导，提高公众对社会企业认识，培养更多社会企业家，引领组织发展；对社会企业自身而言，应在战略目标定位、组织架构建设、财务制度明晰、人才体系建设等方面优化治理。

Along with the marketization of public service from the 1980s and the decrease of resource supplement, the more fierce competition amongst non-profit organizations and the difficult position they are faced with have given much pressure on them, who have the necessity to increase the working efficiency and deal with the resource shortage. Social enterprise, a creative and high-efficient organization, has led a new path for non-profit organizations. At the same time, the philosophies of the voluntary failure, resource dependence and social innovation theoretically support the transformation of non-profit organizations. Outreaching the non-profit scope, social enterprises with both social and economic values represent the combination of innovation and marketization. They can help make up charitable affairs, enhance independence and also improve service. In addition, adapting the system of social company can cure the voluntary failure.As proves the experience of the western world, the difference of the operational mode between a social enterprise and a non-profit organization has three important features: social influence, capital collection and social innovation. To adapt to the changing environment, non-profit organizations chose to transform into social companies and rebuilt a new working pattern so that they have made good social effects, however, considering the diversity of resource and construction of non-profit organizations, they need to take into account the clients, forms, contents and levels, as to select the best way of the transformation.In China, social enterprises are now blooming. Ed Bakery, an example of this type of transformation, made a successful reform in organizational culture, goals, construction and the operational mode. It is proved that the traditional folk organizations can make a major innovation and also, a good reference for the other non-profit organizations is provided. On the other hand, however, it faces with challenges about policy, environment and self-administration. Efforts from each party have to be put into overcoming the current difficulties. Specifically, the government should enforce both supervision and support to provide a healthy environment for social enterprises; society needs to guide the public to a better understanding of them and develop more social entrepreneurs as good leaders; and the enterprises must have a strategic target, build a complete construction, set a clear financial system and make good use of the talented.