墨家是先秦時期九流十家中的「顯學」學派之一，與儒家分庭抗禮而卓然有成。其哲學主張中，以「十務」爲實踐進路，觀其實踐的動力因，乃是基於「義利一元」的價值意識，進而形成價值認同。儒家對於義利的價值判斷是重義而輕利，對義與利的權衡是以義為先，批判利之意涵，甚至以此價值判斷來論斷人格高下（君子與小人之別）。本文乃立基於借由墨家「義利一元」之觀點，檢視義與利之關係及其是否有此合一的可能性，參照當代社會企業的觀念及操作方式，尋求「義利一元」理論的與實踐的可能，經由當代社會企業的實踐，可以為思想史及社會關懷的義利之辯提供一個實踐的可能，義與利可以相融與相生。

Mohism is one of the “prominent schools” in the ten schools of thought in the pre-Qin period, which stand up to Confucianism as an equal and had far-reaching influence. In the philosophy of Mohism, “Ten Duties” is famous for its practical approach. The motivation of its practice is based on the value of “unity of righteousness and benefit”, thus forming a valued identity. In contrast, the value judgment of Confucianism on righteousness and benefit is to value righteousness and despise benefit. Confucian view of righteousness and benefit is to take righteousness as the first, criticize the meaning of benefit, and even judge whether the personality is noble (the difference between a gentleman and ordinary people). This paper re-examines the relationship between righteousness and benefit and the possibility of such unity from the perspective of Mohist’s “unity of righteousness and benefit”. At the same time, it seeks the possibility of the theory and practice of unity of righteousness and benefits through the concept and operation mode of contemporary social enterprises. The practice of contemporary social enterprises can provide a practical possibility for the debate between righteousness and the benefit of intellectual history and social care. Righteousness and benefit can blend and grow together.