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The Construction Of Performance Evaluation System For Nonprofit Organizations In China

Posted on:2018-04-30Degree:MasterType:Thesis
Country:ChinaCandidate:Z L LiFull Text:PDF
GTID:2416330566471426Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of the political and economic development of modern society and the evolution of the theory and mode of public management,nonprofit organizations have gradually developed and become more and more attention on the global "third sector".China's nonprofit organizations,driven by reform and opening up and the transformation of government functions,are constantly growing into an important organizational force in social governance.However,due to the late start of the development of nonprofit organizations in China,the theoretical guidance method can be based on less,leading to the development process in which there are still inadequate governance capacity,supervision and management is not in place.In recent years,scandals such as the scandal of Chinese mother Hu and the Guo incident of the Red Cross have caused widespread concern about the healthy development of nonprofit organizations.How to better implement the internal and external supervision of nonprofit organizations to promote the realization of their organizational purposes has become an important part of the management of nonprofit organizations.The performance evaluation of nonprofit organizations is the means and tools for the comprehensive evaluation of the organizational operation effect and the efficiency of resource allocation by the government,the public,the nonprofit organizations themselves and the third party evaluation institutions.The use of nonprofit organization performance evaluation indicators to understand the overall operation of the organization,we can find the development of the organization's problems and their disadvantages,to achieve better management of nonprofit organizations.This paper studies the performance evaluation literature of nonprofit organizations at home and abroad,then studies the performance evaluation system of nonprofit organizations in china,starting from the research background and significance of the performance evaluation of nonprofit organizations.This paper on China's nonprofit organization and its performance evaluation concept,scope and theoretical basis are briefly discussed,and combines with the current situation and the reason of nonprofit organization performance evaluation and analysis of performance evaluation of nonprofit organizations exist.Through the above analysis,according to the characteristics of performance evaluation of China's nonprofit organizations,this paper selects the external third party evaluation mechanism for the evaluation of the main body,using the balanced scorecard method from stakeholders dimension,financial dimension,internal process dimension,learning and growth in four dimensions to construct performance evaluation system of nonprofit organization.In the end,the W Charity Foundation of H province is taken as an example,and the performance evaluation system of W charity foundation is further refined and improved.In view of the results of performance evaluation,the corresponding countermeasures are put forward to improve the performance evaluation of nonprofit organization.At the same time,this paper analyzes the limitations of the study,and prospects for the evaluation of the performance evaluation of nonprofit organizations in China.
Keywords/Search Tags:Nonprofit organization, Performance evaluation, BSC, Charitable foundation
PDF Full Text Request
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