简介：'Tourism-AssistingthePoor'hasbeenanimportantapproachinanti-povertystrategy.Studiessuggestthattheconventionaltourismmodelfailstogeneratebenefitsforthepoorandtosomeextentenlargesthegapbetweenthepoorandtherich,whichsubsequentlycausesmoresocialproblems.Pro-poortourism(PPT)isregardedasanalternativemodel.Preciselytargetedassistancetothepooristhekeytoinitiatingthismodel,whiletheinstitutionalchangeandimplementationmechanismareessentialtorunitsuccessfullyandsustainably.Socialentrepreneurshipfocusingonsocialvalueswhileadoptingmodernbusinessphilosophyhasbeenintroducedrecentlyasaninstrumentinhelpingdisadvantagepopulation.ThispapertakestheSmanguscommunityinTaiwanasanexampletoexploretheroleofsocialentrepreneurshipandsocialenterprisesinPPTdevelopment.Italsodiscussestheirimplicationsfortheanti-povertypracticeinotherregionsincludingethnicareasinChina.