Аннотация
This article analyzes the first steps taken in Kazakhstan to create a legal and organizational framework for social entrepreneurship. The expediency to distinguish a specific type of legal entities (along with commercial and non-commercial legal entities) in the Civil Code of the Republic of Kazakhstan and to regulate special organizational and legal forms for conducting social entrepreneurship, is substantiated. The absence (at least in most cases) of traditionally understood financial investment relations in the establishment and financing of the activities of social entrepreneurship entities is stressed out. The need for the State to declare (as its political task) its focus on formation of a social and solidarity economy in Kazakhstan as a special sector of the national economy, together with the obligatory development of constitutional foundations to ensure the common good, recognition and observance of public interest, is emphasized. The objective needs to create an effective system of social finance to support and develop social economy in Kazakhstan is emphasized.