本研究以臺灣鉅鑫公司於柬埔寨建構社會企業為研究個案，說明宗教精神與商業模式結合，於低度開發國家創建社會企業商業模型的可行性。鉅鑫公司企業主因一貫道宗教信仰，於2009年前往柬埔寨拓荒。有鑑於低度開發國家的經濟快速成長過程，通常由不動產最先發展，鉅鑫公司選擇從事不動產投資與資產管理，從實質資產快速成長取得利潤，將多數盈餘用於當地成立社會組織與企業，以解決社會問題。透過台灣與柬埔寨二個慈善機構，以及國際各界共同合作努力之下，過去10年來鉅鑫公司建構的社會企業，在柬埔寨的偏鄕地區完成五大工作項目，包括：1、白米捐贈累積9,729個家庭，共計112,685公斤。2、組成醫療團隊志工約1,800人次，義診免費醫療人數累積達11,622人。3、開挖水井與池溏共46座，附濾水系統。4、設立非營利幼兒園，照顧幼童人數達日60人。5、執行各種類個案關懷，如醫療後送、房屋興建、書籍捐贈、腳踏車捐贈等。鉅鑫公司在柬埔寨執行社會企業的目的，在於結合宗教精神與商業模式，轉化為永續經營社會企業的利己利人正向模型，讓低度開發國家快速成長的利潤反饋在地所需，實踐新興開發國家經濟發展過程中包容性成長的理想目標。

This case study takes the social enterprise established by Taiwan's Great Star Air Conditioner Engineering Co., Ltd in Cambodia as an example. Explain the feasibility of combining religious spirit and business model to create a social enterprise business model in underdeveloped countries. The founder of the company, who believes in Yiguandao, went to Cambodia to pioneer in 2009. The company believes that rapid economic growth in underdeveloped countries usually begins with real estate development. The company chooses to engage in real estate investment and asset management, making profits from the rapid growth of real assets, and using most of the surplus to establish local social organizations and enterprises to solve social problems. In the past 10 years, the company has completed five work projects in the remote areas of Cambodia through the social enterprises established under the joint efforts of two charities in Taiwan and Cambodia, as well as international related organizations. Including 1. White rice donations accumulated to 9,729 families, totaling 112,685 kilograms. 2. About 1,800 volunteers have formed a medical team, and the cumulative number of free medical services has reached 11,622. 3. A total of 46 wells and pools are excavated, and water filtration systems are attached. 4. Set up non-profit kindergartens to take care of young children up to 60 people per day. 5. Carry out various types of case care, such as medical evacuation, housing construction, book donation, bicycle donation, etc. The purpose of the social enterprise established by the company in Cambodia is to combine the religious spirit and business model and transform it into a positive model of self-serving and benefiting others for the sustainable operation of social enterprises. Let the rapidly growing economic profits of underdeveloped countries be fed back to local needs, and implement the ideal goal of inclusive growth in the economic development process of emerging developed countries.