Research On The Performance Evaluation Of Nonprofit Organizations Based On Balanced Scorecard

Due to our county"small government,big society"the establishment of the target mode、the transformation of the government’s functions and accession to the WTO,the non-profit organization in China is facing new development and opportunities.And Chinese non-profit organizations can seize historical opportunity,our country will depend on whether forms perfect non-profit organization evaluation mechanism largely.However, in our country the non-profit organization management,no matter in the research on the breadth of the research on or depth,and the enterprise management, public management vary greatly.The non-profit organization performance appraisal is even more so.As one of the basic form of social organization,the non-profit organization in China’s development history long and development is not fully.The non-profit organization and its performance evaluation has many problems,for example,performance evaluation model’s method complex,quantitative difficult and maneuverability so poor.It also develops the non-profit organization theory and practice of the application of a black hole.The balanced scorecard emerged in the1990s as a management tool, The balanced scorecard theory constitutes by four dimensions, which are respectively the financial dimension, customer dimension, internal process dimension, learning and growth dimension, the four dimensions for organization total core strategic target service, thus forming a set of a system, a complete performance evaluation system. And the balanced scorecard and other traditional performance evaluation methods, compared to the non-profit organization to the performance of the research process and has its unique advantages. Therefore, this article will use the balanced scorecard theory to college this non-profit organization performance evaluation to the in-depth research and discussion. Through the use of the existing theoretical achievements at home and abroad, according to the non-profit organization performance evaluation related principle and the design principles, to its four dimensions for analysis, and reasoning based on balanced scorecard theory the feasibility of nonprofit organization performance evaluation, and the balanced scorecard all dimensions, the dimension of the content and the internal logical relation analysis and adjustment, after the adjustment the higher school performance evaluation index for:financial index, stakeholders index, internal process index,innovation and learning index.In a university of performance evaluation of empirical analysis of the process,using analytic hierarchy process for performance indicators sure of the exact weight,and the use of multi-grade fuzzy comprehensive evaluation of performance evaluation of comprehensive evaluation,for nonprofit organization performance evaluation with quantitative method.In the last place,through the performance evaluation of university of strategies to deal with existing problems, and puts forward some reasonable suggestions and measures, in order to explore the establishment of China’s national conditions, scientific and effective evaluation system to evaluate performance of non-profit organizations, and to improve the quality of universities and colleges’ performance evaluation, innovation non-profit organization performance evaluation methods, and vigorously promote the leadership of the performance management level.