Analysis Of Application Of Balanced Scorecard In One Foundation’s Performance Evaluation

Performance evaluation as a non-profit organization and management of an important content is a non-profit organization for effective management of a kind of powerful tool, but as a result of nonprofit research lag, so far, only a few scholars have realized the importance in the process of performance evaluation on non-profit organization market operation.The balanced scorecard (BSC) as an important part of the performance evaluation theory, since the 1990s founding, has been widely recognized the companies and government departments, in the process of popularization and application of balanced scorecard, the theories of the system are also constantly enrich and perfect.In consult relevant documents and materials, I found few charity organizations at home and abroad with the balanced scorecard performance appraisal, the experts in this field of research are few and far between. If the government to establish the social security system is a large safety net, the folk charity organization is used to fill the hole net, reduce the pressure on the government. Philanthropy is regarded as one of standard to measure a country’s social civilization. Crisis in recent years, the Red Cross of scandal, Henan Soong Qingling Funds were misused lending and the rise of various folk charity let us see the loopholes and progress of China’s charity. China’s charity is not lack of money is also no shortage of people, but now need is a set of open and transparent can widely recognized public fund operation and performance evaluation system.Facing the new situation and new requirements, this article from the meaning and purpose of public sector performance evaluation research, reviews and summarizes the development course and main methods of performance evaluation theory, briefly expounds the characteristic of nonprofit organization performance evaluation, the basic content of the balanced scorecard, advantages and applicability in nonprofit organizations. And use the case analysis, in the foundation, for example, to explore China’s civil public offering charity fund is given priority to with the balanced scorecard performance evaluation system of construction, according to the balanced scorecard financial, customer, internal process, learning and growth four dimensions of strategic objectives with decomposition, through the chain of causation to find the core element of the largest influence on strategic goals, key performance index system on the basis of design, gives the specific proper target, formed the foundation specific performance evaluation scheme. Generation into the calculation of the data of come to the conclusion that the evaluation conclusion, points out problems existing in the foundation and improvement suggestions are put forward.