The Non-Profit Organization （NPO）has always played an important role in solving social problems in Taiwan，and the enterprises has attached importance to and practiced Corporate Social Responsibility （CSR）for many years. With the dynamic evolution of the economy and society，the boundaries of the three sectors tend to be blurred. Non-profit organizations and the public sector have gradually imported commercial models，and enterprises have begun to open to the public goods market，therefore the society Enterprises appear in Taiwan.

The social enterprises in Taiwan are limited by the incomplete of legal structure，which makes social enterprises still be established and developed under the existing legal framework of corporate law and non-profit organizations. To survive by resource，social enterprises must compete with traditional commercial departments and non-profit organizations. And still must face the conflicts of social and economic goals，altruism and self-interest.

In order to completely depict the appearance of Taiwan’s social enterprises，this article will first describe the rise of social enterprises，explain the development of social enterprises in major countries of the world，and then clarify the policies and characteristics of Taiwan’s social enterprise development. This article willalso compare the social enterprises of major countries in the world. In order to highlight the characteristics of Taiwan’s social enterprises，as well as the challenges and dilemmas that may be faced.