Since the 1980s the issues of social enterprises have gained particular popularity, practical and applied, as well as scientific significance. For a short period of time - almost half a century - social enterprises have become an integral part of education and academic research; they have turned into factors affecting noticeably the social and economic policy. The formation and development of social enterprises are the consequence of the profound social, demographic, cultural, global and public changes - the result of capitalism and its cornerstone, the enterprise. This contemporary and innovative theory is a natural extension of the strategies for change in societies and the world - both globally, and in response to the non-profit, public and business sectors - in an attempt to solve the topical and important issues of the time. In view of the circumstances given above, the present study aims to study and analyse - in the theoretical plan basis aspects of social enterprises, and on that to draw and systematize their perspectives for development.