Design Evaluation System On Chinese Non-profit Organization Performance And Evalation

With the system of socialist market economy continuing to mature, non-profit organization in the country’s economic development plays a more and more important role. Non-profit organization as an organic part of the social system, with profit organizations and governments have been forming tripartite confrontations. The non-profit organization is not in order to seek profit for the target, and restricted by non-distributive profits for themselves, so it’s hard for them to formate a scientific and effective performance evaluation index system like profit organization. However, facing more and more fierce market competition, construting non-profit organization’s comprehensive performance evaluation is important and necessary. This paper will combine stakeholder theory and non-profit organization performance management to build a comprehensive performance evaluation index system.This research has a theoretical basis on Principal-agency theory、 stakeholder theory、the tolerance zone theory、system theory、etc. It starts with the particularity of the performance assessment of non-profit organizations. This thesis conducts deeply the study on comprehensive performance assessment of non-profit organizations. On the basis, the index system of comprehensive performance assessment for non-profit organizations is built. Then the fuzzy comprehensive evaluation methed is used to assess the performance of non-profit organizations and colleges and universities is took as a case to illustrate the process of the comprehensive performance assessment of non-profit organization, thereby the feasibility and rationality of the comprehensive performance assessment of non-profit organizations in practice is proved. This thesis is meant to handle necessary theoretical and practical exploration for therationalization, standardization and institutionalization of the comprehensive performance assessment of non-profit organizations.This article features is that the author realized the advantage of performance evaluation index system of profit organization, and introduced the beneficial part into the non-profit organization performance evaluation. At the same time, with considering the particularity of Chinese non-profit organizations fully, the paper combines the balanced scorecard and stakeholder theory together, then build a scientific and comprehensive performance evaluation index system which contains financial index and non-financial indicators for non-profit organization.