This paper tries to make a comparison of policy contexts, the regulation strength, institutional characteristics, the interpretation of social objectives and activity sectors between the social enterprise certified by Ministry of Labor(SEML) in Korea and community interest companies(CICs) in the UK. Main findings of this study are as follows; First, while the policy intiative to CICs aims to flexibilize the trading and to rebuild the communities, in case of SEML, it represents the government's confrontation with the shortage of social services and job places. Second, in comparison with institutional supports of the former which are indirect such as business advices and easier funding, those of the latter are more direct and market-oriented. Third, this paper deals with the direction for the improvement of SEML in Korea with respect to the connection with the community regeneration and the helping system by local governments shown in CICs in the UK.