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人壽保險遺產稅課徵之研究;A Study on the Estate Tax of Life Insurance Proceeds
No full text[[abstract]]要保人購買人壽保險契約以本人為被保險人並指定受益人，要保人死亡時，由保險公司給付要保人(即被繼承人)所指定受益人的人壽保險金額，依遺產及贈與稅法第16條第9款規定，不計入遺產總額課稅。核其立法目的為分散風險、消化損失、避免被保險人因不可預料或不可抗力之事故死亡，致其家人失去經濟來源使生活陷於困境。然因應時代變遷，人壽保險契約型態趨於多樣化及稅捐規避手法日益精進等，實務上迭發生被繼承人藉由死亡前投保人壽保險，將應稅財產轉化為免稅保險給付，藉以規避遺產稅，稅捐稽徵機關基於實質課稅原則，將該等死亡人壽保險金納入遺產總額課徵遺產稅，衍生徵納雙方眾多爭議。本文經分析行政法院判決及財政部訴願決定個案態樣，稅捐稽徵機關認定被繼承人生前投保人壽保險屬於稅捐規避行為的類型，歸納可分為兩大類，其一係依據被繼承人生前投保時的健康狀況、時程及投保金額等綜合判斷；其二則以投保的人壽保險是否具有投資性或儲蓄性質為判斷依據。然基於稅捐法定主義為課予人民稅捐義務的基本原則，爰實務上運用實質課稅原則核課稅捐應有其界限，以免侵犯稅捐法定主義，本文認為應建立一客觀認定基準，即稅捐稽徵機關於認定被繼承人生前投保人壽保險，核屬稅捐規避性質，依實質課稅原則核課遺產稅，該稅捐規避行為應具備下列特性：被繼承人投保時罹患重病且與死亡有直接因果關係者可視為稅捐規避，亦即被繼承人於投保人壽保險時已知遺產稅稅捐債權有發生之可能性，卻藉由繳交保險費方式，將應稅之現金轉換成免稅之死亡人壽保險金，始有實質課稅原則之適用。另有鑑於重病之認定難有一致性標準且易淪為個人主觀判斷，又投資型及儲蓄型等非傳統型人壽保險，含有投資收益及儲蓄孳息部分，死亡保險金全額不計入遺產稅是否與立法目的相符引發廣泛討論，況且人壽保險成為規避稅捐工具，本文進一步提出，遺產及贈與稅法於第16條第9款有關死亡人壽保險金不計入遺產總額規定應改為定額免稅。關鍵字：稅捐法定主義、實質課稅原則
An applicant for life insurance names himself/herself as the insured and designates the beneficiary. At the time of the death of the applicant, the death benefit paid by the insurance company to the beneficiary designated by the applicant (the inherited party) will be excluded from the gross estate which should be subject to estate tax, according to Subparagraph 9, Article 16 of the Estate and Gift Tax Act. The purpose of this Act is to help reduce risk through diversification, minimize loss, and avoid the insured’s family from financial difficulties because of losing their source of finance if the insured dies due to an unpredictable or unavoidable sickness/accident. However, to keep abreast with the times, the types of life insurance tend to be diversified and tax avoidance becomes more sophisticated. Therefore, in practice, the inherited party may buy life insurance before death and transform his/her property subject to tax into tax-free insurance death benefits to avoid estate tax. Based on the substantive taxation principle, the taxing authority includes such death benefits as the gross estate, which shall be subject to estate tax, resulting in many controversies between the taxing authority and taxpayers. After conducting an inductive analysis on judgments of administrative courts and individual patterns of written decisions on administrative appeals filed by the Ministry of Finance, this study found that the situations which the taxing authority identifies as tax avoidance when the inherited party buys life insurance before death can be divided into two categories: one is comprehensive, determined based on the health conditions of the inherited party during the insurance term before death, the time of buying the insurance, and the insurance amount. The other is determined based on whether the life insurance is investment-oriented or savings-oriented. However, since the principle of taxation under the law is the basic principle of taxation, there should be restrictions when it comes to actually applying the substantive taxation principle in practice, so that the basic principle of taxation under the law will not be violated. This study concludes that there should be an objective identification standard; in other words, only when the life insurance is bought under the following conditions can the taxing authority decide that the inherited party has bought life insurance before death to avoid paying tax, and that the subsequent estate tax should be paid according to the substantive taxation principle: when buying the life insurance, the inherited party is already suffering from a serious illness that will directly cause death. In other words, the inherited party already knows the potential estate tax debts while buying the insurance, and yet he/she chooses to pay for an insurance policy to transform the cash subject to tax into tax-free insurance death benefit. The benefits will then be subject to the substantive taxation principle. Furthermore, it is difficult to reach a consistent standard for determining the time of severe illness, which easily becomes a subjective identification. In addition, non-traditional life insurance policies, such as investment-oriented and savings-oriented insurance policies, contain investment income and accrued savings interest. There is a heated debate over whether it is in accordance with the purpose of legislation if the entire amount of death benefits is exempt from estate tax. In addition, life insurance has become a tool for tax avoidance. This study further suggests that Subparagraph 9, Article 16 of the Estate and Gift Tax Act, which stipulates that insurance death benefits are excluded from the gross estate should be amended so that the insurance death benefits only appertain to a lump?sum tax exemption.Keywords：principle of taxation under the law, substantive taxation principle
企業社會責任報告與公司價值之關聯性;The Association of Corporate Social Responsibility Report and Corporate Value
No full text[[abstract]]本研究旨在探討企業社會責任報告書之揭露是否能使得公司的資訊更加透明化及降低資訊使用者的資訊不對稱，以提升公司價值，以Tobin's Q做為衡量公司價值之變數。本研究以台灣證券交易所公開之上市上櫃之公司作為研究樣本，研究期間為2013年至2016年，樣本數共計5,930筆觀察值加以實證分析，包含企業社會責任報告書之揭露、自願性揭露及確信之情形與公司價值間之關聯性，更進一步分析屬於金管會強制性揭露樣本與強制後才揭露的樣本，觀察其公司價值的關聯性。研究結果發現：(1)有揭露企業社會責任報告書與Tobin's Q呈顯著正相關，且被規範需強制揭露前已自願揭露企業社會責任報告書者會增強其公司價值。(2)自願性揭露企業社會責任報告書無強化揭露企業社會責任報告書與Tobin's Q之關聯性。(3)企業社會責任報告書經確信會增強揭露企業社會責任報告書與Tobin's Q之關聯性。(4)金管會強制規範企業社會責任報告書之揭露與Tobin's Q呈顯著正相關，且被規範需強制揭露前已自願揭露企業社會責任報告書的公司，會增強其公司價值。(5)金管會強制規範後才揭露企業社會責任報告書與Tobin's Q無顯著關係。
The thesis examines whether the disclosure of corporate social responsibility(CSR) report can prompt the information transparency and decrease the information asymmetry of users so as to enhance the corporate value. Tobin's Q is served as the variant to evaluate the corporate value. A sample of 5930 data collected from the listed companies in Taiwan Stock Exchange from 2013 to 2016 has been analyzed. The study finds:(1)The disclosure of CSR report is positively correlated to Tobin's Q, and the corporate value of the companies disclosing CSR report voluntarily before mandated and regulated by FSC will be increased.(2)The voluntary disclosure CSR report doesn't enhance the association with the disclosure CSR report and Tobin's Q.(3)CSR reports are assured to intensify the association with the disclosure CSR report and Tobin's Q.(4)The disclosure of CSR report mandated by FSC is positively correlated to Tobin's Q, and the corporate value of the companies disclosing CSR report voluntarily before mandated and regulated by FSC will be increased.(5)The companies that disclose their CSR report after being mandated by FSC don't show obvious association with the company’s value enhancement
資訊素養與使用者誤點釣魚信件的關聯分析-以C電信公司的使用者為例;Associations between Information Literacy and User’s Clicking Phishing e-Mail: An Example from C Telecom Company
No full text[[abstract]]近年來網路蓬勃發展，透過網路雖然可以快速地取得資料，享受資訊交換的便利性，但伴隨而來的是資訊曝露的風險與威脅，因此愈來愈多的網路犯罪利用資訊交換便利的特性來進行攻擊，運用傳播快速的媒介-「電子郵件」來進行網路釣魚攻擊，以盜取企業的商業機密或是個人隱私資料，雖然企業可以使用資訊安全的實體設備來加強防護以降低被駭客入侵的機率，但大多數的資安問題都源自於人為地疏失，導致企業遭受駭客攻擊，讓企業的商譽嚴重受損。鑑於網路釣魚信件攻擊對於使用者有著強大的威脅，但現有的研究對於遭受網路釣魚攻擊與使用者的資訊素養關聯分析著墨較少，故探討資訊素養與使用者誤點釣魚信件的關聯分析有其重要性和必要性。本研究以C電信公司的使用者作為研究對象，透過主成份分析與邏吉斯?歸分析，探討資訊素養及使用者誤點擊釣魚信件這兩者之間的關聯性。依據研究結果，將使用者其資訊素養與誤點釣魚信件之間的關聯性，來分析人們可能遭受網路釣魚信件攻擊的原因，以提供後續研究者發展假說，或是企業制定資訊安全政策有所依據。關鍵詞： 資訊安全、網路釣魚、資訊素養
People could get information easily by the conventional computing technology, such as hardware, software, mobile devices, the Internet, etc. People are able to exchange messages with others. However, there are embedded risk and danger. There are hackers using security loopholes to attack individual accounts and then may gather personal information by Email. This process is named ‘Phishing’. Phishing is the attempt to obtain sensitive information, such as usernames, passwords, credit card details, and commercial confidential. There are many security equipments in company protecting data from being hacked such as firewall, IPS. However, many of the security loopholes are due to manual mistakes, and the mistakes may leave room for hackers to attack the company. If attackers gain some sensitive data, the behavior may damage the reputation. This research shows the associations between user’s information literacy and phishing and makes important applications. Principal component analysis and multiple logistic regression analysis is employed to realize the relationship between information literacy and phishing. Hopefully, this research is able to lead to further research for more contribution to the field of expertise. Keywords: Information security, Phishing, Information literacy
虧損公司董監自肥與成本僵固性;Self-Interested Board of Directors and Cost Stickiness in Loss Companies
No full text[[abstract]]隨著全球財務弊案接踵而來，金融危機的爆發使得高階管理者薪資結構議題再度受到重視，透過這些弊案發現許多公司存在嚴重的肥貓現象，本研究採用公開資訊觀測站「公司治理專區」項內，公布之「公司年度稅後虧損為董監事酬金總金額或平均每位董監事酬金卻增加」的上市(櫃)虧損公司作為研究對象，探討董監自肥虧損公司與成本僵固性之關聯程度，並分別以總成本、銷貨成本及銷管費用對研究標的之影響。本研究實證結果發現，董監自肥虧損公司每增加1%的銷貨收入，銷管費用會增加0.413%，而當銷貨收入減少1%時，銷管費用則會減少0.223%，顯示被公告為董監自肥虧損公司的成本僵固性程度較其他非董監自肥虧損公司高。另外，本研究發現不論董監自肥虧損公司在公告年度以後有沒有被除名，對成本僵固性皆沒有影響，而稅後盈餘轉正不再被公告的公司，其成本僵固性程度則較小。
With the global financial scandals broke out one after another, the explosion of financial crisis caused the issue of executive salary structure being reconsidered. Through those scandals, we could discovered that many companies existed the severe phenomenon of fat cat. The target of this paper is the relationship between loss companies with self-interested board of directors and cost stickiness is examined and tested the impact of total cost, cost of goods sold and SG&A costs individually.In the framework of loss companies with self-interested board of directors, the study shows the SG&A costs increase on average at a rate of 0.413% per 1% increase in sales but decrease only 0.223% per 1% decrease in sales. As indicated, the result of this research presents a fact that the loss companies with self-interested board of directors have more Sticky SG&A costs behavior. Moreover, the empirical results show that the loss companies with self-interested board of directors have no effect of sticky costs behavior whether the company name posted on the MOPS again. Whereas the loss companies with self-interested board of directors, whose net income turns to positive in next year; these companies have less cost stickiness than the other loss companies
審計人員的資訊素養與資訊倫理對查核品質之影響;The Influence of Auditors’ Information Literacy and Information Ethics to the Auditing Quality
No full text[[abstract]]隨著科技發展日新月異，資訊爆炸的時代已經來臨，如何選擇並運用資訊對於現代人來說是不可或缺的一項技能，對審計人員亦是如此。審計人員每天都要面對大量財務以及非財務的資訊，要如何從海量般的資訊中找到所要的資訊對審計人員來說是必要的。可是就算找到了所需要的資訊，審計人員有沒有辦法將資訊運用得妥當又不違反倫理道德也是另外一項指標。因此本研究的主要目的是要了解審計人員的資訊素養與資訊倫理，並探討資訊倫理與資訊素養是否會影響審計人員的查核品質。本研究採用問卷調查法，針對中華民國電腦稽核協會參與例行性月會的會員進行問卷之發放，問卷內容包含資訊素養的三大構面(資訊認知、資訊評估、自主學習)、資訊倫理的三大構面(客戶隱私、資訊使用、法律規範)以及查核品質的四大構面(工作成效、團隊合作、品質管制、領導風格)，一共收回99份有效樣本，並使用PLS(Partial Least Square)做為分析方法。本研究結果發現審計人員的資訊素養與資訊倫理對於查核品質都有正向之影響，這樣的結果顯示如果會計師事務所內之審計人員對於資訊素養與資訊倫理的認知較高，那其工作效率以及查核品質也會相對呈現較好的表現。因此事務所應該定期提供資訊素養與資訊倫理之相關教育訓練，並將這兩項加入績效評估之衡量標準內。
Accompanying with the breakthrough of information technologies, the era of information explosion has come. It is an essential skill for modern people to realize how to leverage information. Auditors cannot be the exempt. Auditors need to face huge volume of financial and non-financial information daily, so it’s necessary for auditors to find the information they need through massive information. Even if they get the information they need, the way they use these information in a proper and do not violate ethical request are another issues. Therefore, the aims of this study are to explore auditors’ information literacy and information ethics and to figure out if both information literacy and information ethics of auditors may influence their auditing quality.In this study, we found that the auditors’ information literacy and information ethics has positive impact on their auditing quality. As a result, we suggest if the auditors of accounting firms have higher information literacy and information ethics, they may have better performance in work efficiency and auditing quality. Therefore, the accounting firms should provide training about information literacy and information ethics periodically and add these two into performance evaluations regularly
美國上市公司高階主管社交活動對財報品質之影響：來自高爾夫球的證據;Top Executives Social Connectedness and the Quality of Financial Reporting: Evidence from Executives’ Golf Playing Activities
No full text[[abstract]]本研究探討美國上市公司的高階主管社交活動是否會影響財報品質，並以高爾夫球作為實證研究，以2015年之S&P1500為樣本進行分析。本研究之實證結果顯示公司CEO及CFO都參與高爾夫球活動的話，透過社交活動的互動會比較頻繁，因此可能會互相監督與牽制對方有關財務會計的管理，比較不會利用裁決性應計項目盈餘管理，對公司財報品質較有利；但若公司CEO與CFO僅其中一人參與高爾夫球活動的話，對於裁決性應計項目比較沒有重大影響。另外，若公司CFO高爾夫球的球技水平越高的話，比較會有過度自信的人格特質，因此可能會積極操作應計項目來反應公司內部資訊，而採用裁決性應計項目盈餘管理，對公司財報品質較不利。
This study examines whether the social activities of top executives affect the quality of financial reporting, based on the golfing activity data of top executives of S&P 1500 firms in 2015.The empirical results show that the interaction term of CEO membership and CFO membership has negative impact on firms’ discretionary accrual (DA), while the CEO membership and CFO membership dummies do not have any significant main impact on DA. This finding suggests that the golfing interaction between CEO and CFO can help mitigate earnings manipulation problem. Moreover, firms tend to have large DA when their CFOs are better golfer with better skills. This result is consistent with the argument that an overconfident CFO will tend to exercise larger influence over earnings management. In this situation, the earnings manipulation problem should be concerned
國際化企業績效衡量指標之選擇;The choice of performance measures in international enterprises
No full text[[abstract]]本研究主要探討企業之國際化程度是否會影響企業績效衡量指標之選擇，本文將企業國際化程度區分為國際化速度、國際化區位、國際化廣度、國際化深度及是否持有海外合資公司，以問卷發放年度前三年之財務資料來計算國際化程度，問卷分別於2005年及2016年發放，以台灣上市櫃企業之財務長為對象，透過發放問卷來獲取有關企業選擇績效衡量指標之資料，有效問卷為119份。實證結果顯示國際化速度、國際化區位、國際化廣度及國際化深度皆不會影響企業績效衡量指標之選擇；但企業是否持有海外合資公司則會對企業在選擇績效衡量指標產生影響，結果顯示當企業持有海外合資公司時，比起財務績效衡量指標，企業將傾向使用非財務績效衡量指標，可知企業在以合資為方式進入海外市場時，透過非財務績效衡量指標之使用將能校準各共同投資人之經營目標，並成為管理海外合資公司之利器。
This study aims to investigate the choice of performance measures for international enterprises. The degree of internationalization in this paper includes the pace, location, breadth, depth of internationalization, and whether enterprises have international joint ventures or not. The questionnaire survey is conducted to ask how enterprises choose their performance measures. Questionnaires were collected from 2005 and 2016, 119 valid responses are used in the following analysis.The empirical result suggests that the pace, location, breadth, and depth of internationalization do not have influence on the choice of performance measures for the international enterprises. When enterprises have international joint venture, they tend to use nonfinancial performance measures rather than financial performance measures
內部和外部公司治理與盈餘管理;Internal and External Corporate Governance and Earnings Management
No full text[[abstract]]本研究探討三個主題，依序為探討內部、外部公司治理之間的關聯性；應計項目盈餘管理與實質盈餘管理二種盈餘管理方法的關係；內部、外部治理機制之間的交互作用如何影響前述二種盈餘管理方法的運用。第一個研究主題之實證結果發現內部治理與外部治理間呈現正向關係，代表外部與內部治理機制會被聯合運用使得公司的監督機制更加建全。第二個研究主題之實證結果發現應計基礎盈餘管理與實質盈餘管理之間存在同時發生之互補關係，將實質盈餘管理拆分成異常生產成本與異常裁決性費用後結果亦然，代表管理階層會同時利用多種盈餘管理策略來達成盈餘目標。最後一個研究主題之實證結果發現加入內部和外部公司治理機制後會抑制上述多種盈餘管理策略的互補關係，使其轉變成替代關係，此部份證據顯示較為健全的內、外部公司治理機制會抑制及影響管理階層同時執行多種盈餘管理策略的現象。
This study explores three research issues: (1) the relation between internal and external governance; (2) the association between accrual-based earnings management and real activity manipulation; and (3) whether the interaction between internal and external governance mechanisms affects the use of the aforementioned two types of earnings management methods. The empirical results of the first issue show that internal governance is positively related to external governance, suggesting that the use of external and internal governance mechanisms provides a company with a more comprehensive monitoring mechanism. The empirical results of the second issue document that accrual-based earnings management and the real activity manipulation serves as complements and their magnitudes are determined simultaneously. I find similar results when classifying real activity manipulation into abnormal production costs and abnormal discretionary expenditures, revealing that company will use multiple earnings management strategies to achieve earnings targets. The empirical results of the last research issue indicate that both internal and external governance mechanisms will constrain the simultaneous use of multiple earnings management strategies to meet its earnings goal. The part of the evidence shows a more robust internal and external corporate governance mechanism will inhibit the condition that management implement a variety of earnings management strategies at the same time
地方之愛的生成與危殆：花蓮林田山社區居民的地方感轉變;The Ebb and Flow of Topophilia:A Study of the Change of the Residents’ Sense of Place of Lin-Tian-Shan Community, Hualien
No full text[[abstract]]本研究以人文主義地理學關懷地方的角度出發，試圖了解曾經做為林業社區的花蓮林田山，在1996年邁向園區觀光化和社區人口老化的情況下，居民們地方感的轉變過程，並希望藉由段義孚所謂的地方之愛（Topophilia），說明居民是如何看待林田山過去20年來的變化。透過田野的觀察與訪談，本研究發現，因為林業經濟而形成的林田山社區，居民們等同圍繞著林業時期的運材交通工具「鐵道與索道」而生活著，也建構了居民們將林田山視為家的想像。而自小在林田山成長的居民，成年後選擇留在林田山成家立業，也是基於兒時情誼和對林田山的熟悉。現今的林田山社區，從起初的林業移民，至後來的既有血脈的延續，共同營造了視地方為家園的想像。林田山社區在轉型為林業文化園區後，即便作為觀光化社區的地景和林業時期的住居與工作型態大不相同，居民仍希望藉由地方團體重新取得社區的主導性，並開始納入外來人士的聲音；而邁向園區化若能提供經濟的誘因，居民也從起初的反抗，逐漸轉為接受的態度，但在既有公有宿舍法未解套的情況下，未來公部門的決策仍是左右林田山社區發展的關鍵。
Based upon the perspective of humanistic geography, the study explores how the residents of Lin-Tian-Shan Forestry Cultural Park, Hualien, change their sense of place when facing with the issues of tourism and seniorization. Referring to Yi-fu Tuan’s conceptualization of “Topophilia,” this research illustrates how the landscape change of Lin-Tian-Shan Forestry Cultural Park in the past twenty years affected the way the residents identify with their community. Through field research and in-depth interview, the study found that the residents identiy Lin-Tian-Shan Community as their home mainly due to the old-time forestry industry and their main tools of transportation – railway and ropeway. The residents who grew up there chose to stay due to a strong emotional attachment with Lin-Tian-Shan. Thus, from the immigration of forestry in old days to the long-stay residents in Lin-Tian-Shan community now, the residents consider here as their “homeland.” Following the transformation of Lin-Tian-Shan from a residential community to a heretige site, drastic changes in both living and working follow suit. Nevertheless, the residents still hope that the local community can retake the initiative in regards to the community development, although they are willing to take advices from the outsiders. If transforming into Lin-Tian-Shan Forestry Cultural Park could provide enough economic incentives for residents, they are willing to settle for the new ideas for community development. However, before their dormitory issue is resolved, the government still dominates the future development of Lin-Tian-Shan community
臺灣社會企業發展過程的探討：以臺南市3個培力就業計畫單位為例;Exploration of Social Enterprise Development Process in Taiwan:Cases Study of Three Empowerment Employment Program Units in Tainan City
No full text[[abstract]]「培力就業計畫」是行政院勞動部運用人力及經費補助非營利組織發展社會企業。政府政策將經費補助轉為促進人力運用與發展，將就業人力引進非營利組織，協助非營利組織解決組織人力運用問題，同時解決失業問題。透過此政策轉化，非營利組織也轉變發展創新的服務模式，與政府政策結合，將單純的社會問題解決模式，納入經濟產能與組織發展的創新經營模式。本研究選定對台南市正或曾執行「培力就業計畫」的3個單位，進行半結構式的深度訪談。從非營利組織的產業化、資源的投入、政府補助及經營管理層面去了解非營利組織發展社會企業的歷程。另也從各種資源如：人力、營運制度、與財務的影響，並針對社會企業的社會使命、經濟目標及其運作模式去探討非營利組織發展社會企業過程。主要發現如下： 一、非營利組織所發展之社會企業，是具有獨立經營的能力，但發現現階段並無法獨立自主營運，而與原組織呈現密不可分的現況。二、接受政府補助下的社會企業，發現單位還是過度依賴政府經費補助，應減少對政府補助的依賴及捐贈的不確定性。三、非營利組織經營社會企業，於財務上並非無法賺錢，發現大部分回饋於原有組織上，若要創造盈餘，所經營之社會企業需與原有組織進行財務之切割。四、對弱勢就業族群運用轉化及技能提升有所助益，但專業人才及管理人才普遍不足，以及需正視商品競爭及尋求差異化問題。關鍵字：社會企業、非營利組織、過程探討、培力就業計畫
“Empowerment Employment Program” is Ministry of Labor of the Executive Yuan to use manpower and funds to subsidize nonprofit organizations to develop social enterprises, Government policy will be funded to promote the use of human resources and development, employment will be introduced to non-profit organizations to help non-profit organizations to solve the problem of human use, while addressing unemployment. Through this policy transformation, non-profit organizations also change the development of innovative service model, combined with government policies, will be a simple social problem-solving model, into the economic production and organizational development of innovative business model.The study selected semi-structured in-depth interviews with three units in Tainan City that were or were implementing the " Empowerment Employment Program" .From the non-profit organization's industrialization, resource investment, government subsidies and management level to understand the development of non-profit organizations, social enterprises. And also from the various resources such as: human, operating system, and financial impact, and social enterprises for the social mission, economic objectives and mode of operation to explore non-profit organizations to develop social enterprise process.Major findings are as below:1.The social enterprises developed by nonprofit organizations have the ability to operate independently, but they find that they can’t operate independently at present and are inextricably linked with the original organization.2.Acceptance of government subsidies under the social enterprises, found that units or over-reliance on government funding subsidies should reduce the dependence on government subsidies and donations of uncertainty.3.Nonprofit organizations operating social enterprises, not financially unable to make money, found that most of the feedback on the original organization, to create a surplus, the operation of the social enterprises to be with the original organization of financial cutting.4.The use of transformation and skills upgrading for disadvantaged groups, but the lack of professional and managerial talent, as well as the need to address commodity competition and seek differentiation.Keywords: Social enterprise, Nonprofit organization, Process Exploration, Empowerment Employment Program