Study On The Performance Evaluation Of NPO Based On BSC

Apart from the government and enterprise, NPO is the third sector, which plays a more and more important role in the progress of human society, specially in the field of education, medical care, charity and environment protection, it has made supplementary for the disadvantages of the role of government and the market failure. However, NPO in our country were established lately and there have been many problems in its development. The performance evaluation has become a"black hole"in the theoretical research and practical application by the reason of the complexity of the models and tools applied, the difficulty in fixing the quantify. In the sake of which, NPO has attracted more and more attention from academia as well as management field. From the existing literature we may see that the issue on NPO performance evaluation has got some breakthrough domestically. But there are still many aspects needs to be improved. Especially in our particular social background: NPO are still under the control of the government. We should establish a workable, systematic, comprehensive evaluation system that is suitable for the characteristics of our country without rote of the mature foreign theories.On the basis of the literature analysis both from home and abroad and two excellent performance evaluation theories: BSC and SHT, the paper tries to establish a new evaluation system which is suitable for the current situation of our country, that is,"Six Dimensions Pyramid"theory. Also the paper used a public hospital as a example and applied the method of Delphi and AHP to conduct a demonstration. It has not only enriched our theories and practices on NPO performance evaluation but also promoted performance management and the persist development of public hospital.