The Research On Financial Performance Evaluation Of Non-profitorganization

As a social organization, non-profit organizations have played a more and more important part in the development of economy. It serves as a role of providing public products and services for the society, which fills in the gaps of government and market. It had been thought that the fuction of the organization could be achieved by investing various resources. However, with the rapid development of the social environment, non-profit organization encounters many challenges such as low operational efficiency, little social benefits, poor service levels, weak financing capacity,etc. Being lack of a scientific and reasonable evaluation system is the reason for the existence of these problems. And it is difficult for the government, the public and other stakeholders to get a comprehensive understanding of the financial performance in non-profit organization.Therefore, the evaluation system of the financial performance is extremely important. Only in this way can we find the problem and put forward the countermeasures accordingly.The first part is an introduction that introduces research background, research purposes and significance, the domestic and foreign research status, research methods, contents, etc.The second part concerns the related concept and theories. In this section, the concept and features of the financial performance evaluation of non-profit organization are clearly given out, which is based on the conception of financial performance evaluation and the characteristics of non-profit organization. Besides, it interprets some relevant theory such as principal-agency theory and contingency management theory, then explains how to draw on the experience of the financial performance evaluation of profit organization on the basis of above-mentioned theories.The third part analysizes the current situation of financial performance evaluation in non-profit organization. The progress and development of the evaluation system is introduced in this section. Meanwhile, the section points out the existing problems in our country, then lists some inner and outside factors that may influence the evaluation.The fouth part introduces the construction of financial performance evaluation in non-profit organization—Take the Youth Federation of a certain city as an example. The section mainly elaborates the priciples and characteristics on the establishment of financial evaluation index system in non-profit organization. Then it introduces the state of Youth Federation in a certain city briefly. In the process, the hierarchical and fuzzy method is applied to the construction of the financial performance index system.The fifth part discusses the related support system. It mainly introduces the framework of external circumstances and the internal rules in non-profit organization.The sixth part is the end of the thesis. It draws a conclusion about the financial analysis of the Youth Federation, and gives comment on the sustainable development of the organization.