2007年8月「若水國際」宣布投資社會企業，引發社會共鳴，是台灣社會認識社會企業概念的重要起點。之後陸續成立社會企業，如2010年的以立國際服務。為塑造社會企業友善發展環境，促進國內經濟、社會等包容性成長，2014年4月行政院「研商『社會企業』相關事宜」，同年9月公布社會企業行動方案（2014-2016 年），大專校院在該方案中扮演多元且重要的角色。 近年來，在政策引導及時代趨勢之下，教育部2007年5月訂頒「大專校院 服務學習方案」，許多大專校院將服務學習列入必修學分，擔任志工的服務經驗成為畢業的必要條件之一。本研究以淡江大學及以立國際服務社會企業為對象， 比較該大學之寒假返鄉服務隊及該社會企業台灣計畫，服務偏遠或偏鄉團體弱勢的運作方式。 研究發現社會企業與大學志工服務運作方式有相同與相異的地方，相同之處為社會企業組織受到重視與教育部推動服務學習時間相同、皆強調志工服務的心態、重視反思、受服務者的感受。相異之處為經費來源、參加成員、以及課程內容。最後，在大專校院招生的困境之下，提出私立大專校院設立社企型公司，整合校內服務學習資源，提供學校營運另一個可能的發展方向。
It’s the critical starting point for the concept of social enterprise in Taiwan since "Flow" announced the investment of social enterprises in August 2007. Social enterprises began to be set up, such as “Eliv International Service” in 2010. To create a friendly environment for the development of social enterprises, the Executive Yuan published “Social Enterprise Action Programme(2014-2016)” in September 2014. Higher Educational Institutions play an important role in the programme. In recent years, under the policy guidance and the trend of the times, the Ministry of Education announced “Service-Learning Programme in Higher Education” in May 2007. Service-learning has become the required course in most universities. The purpose of this study is to compare the operational procedures of volunteer service between Tamkang University and Eliv International Service. The results of this study found that some similarities and differences of social enterprises and universities in volunteer service. The part of similarities: 1.the social enterprises and service-learning course are valued from 2007. 2. They both emphasize the mentality of volunteer, introspection after service, and the feelings of those who received service. The part of differences are the source of funding, members participating, and course content. Finally, under the plight of recruit students, the private universities could integrate service-learning resources to establishment the social enterprises company to find another possible direction of development.
