Mahayana Buddhist practitioners believe that the process of self-cultivation must be, on the one hand, to demonstrate the Vajrayana Tathagata through careful thought and meditation and to obtain supreme reality wisdom; on the other hand, it is a way path to benefit all living beings with a merciful heart and to do all kinds of good deeds of the six paramitas–helping and saving people–that is, to "practice compassion and wisdom simultaneously." Only in this way can we achieve the ultimate fruition. Mahayana Bodhisattva has always held the spirit of benefiting life and others and promoting Dharma. Buddhism advocates the accumulation of merit (puṇya) and wisdom (jñāna) through the double cultivation of merit and wisdom. "Merit (puṇya) and wisdom (jñāna)" correspond to the six paramitas, specifically generosity, discipline, patience, diligence, meditative concentration, and wisdom. Among them, generosity refers to active altruistic behavior, and its purpose is to cultivate good deeds and good relationships. Generosity is not only about giving material things. Any act that helps to benefit others or public welfare can be said to be generous. In addition, Buddhism emphasizes that we should actively engage in good deeds and good relationships in the world, so as to increase mankind's merit and achieve wisdom. All this corresponds to the concept of social enterprise. Social enterprise is a kind of organizational form that is blend of "the second sector" (enterprises) and "the third sector" (non-profit organizations). Commercial operations and business models with public welfare objectives can be said to be social enterprises. In recent years, social enterprises have become a growing trend all over the world, including in Taiwan. The government of Taiwan has, in recent years, also invested a considerable amount of national and social resources to promote social enterprises and has launched various guidance policies. Therefore, the supporting role of social enterprises in resolving social problems in Taiwan will become more important and expected by society. Currently, there are not many social enterprises in Taiwan that promote the Buddhist image, but they are increasing and growing. Some well-known social enterprises are Water Drop Teahouse Co., Ltd.; Leezen Co., Ltd.; Da. Ai Technology Co., Ltd.; Cemedas Social Enterprise Co., Ltd.; and Darchen Buddhist Culture Social Enterprise Co., Ltd. The purpose of this paper is to discuss the possibility and mode of connection between the practice of Buddhist altruism and social enterprises, with a focus on exploring the internal logic of the practice of social enterprise based on Buddhist doctrines, to develop a theoretical foundation for future advocacy of Buddhist social enterprises.
