| Since China joined the World Trade Organization,Nonprofit organizations have developed rapidly in quantity.The forms of Nonprofit organizations have diversified and the fields of them also have become wider and wider with the increasingly prominent social influence.Nonprofit organizations have assumed important social functions as “third sector” when government failure and market failure appeared.However,with the development of the political,economic,social and cultural environment,Nonprofit organizations have gradually exposed problems such as weak management ability,poor service level and low operational efficiency in the sector of self-governing and sustainable development.At the same time,the government,donator,and the public have also raised higher expectations for Nonprofit organizations.Nonprofit organizations need to learn and apply scientific theories and methods to test the management problems of the themselves,to assess whether the performance management of the organization is consistent with their strategy,urgently.Finding out the specific factors that caused problems and analyzing the causes to seek the way of solving them.Ultimately improve organization performance,management capabilities and service standards,laying the foundation for the healthy development and growth of the organization.Based on the related concepts and theories of non-profit organization performance evaluation,this paper reveals the rationality of using Balanced scorecards in Nonprofit organization.The non-profit organization J Charity Foundation is used as a case to explore the construction of a performance evaluation framework based on the Balanced Scorecard.After analyzing the status quo and existing problems of J Foundation’s Performance evaluation,the strategic objectives are decomposed according to the financial,customer,internal process,learning and growth dimensions of the Balanced scorecard.The scientific and appropriate evaluation indicators are selected,and the corresponding weights and scoring standards are given to each indicator to form the performance evaluation system of the J Foundation.After applying the system by the data and information of the J Foundation obtained through the survey,the J Foundation’s Performance evaluation results and application analysis for 2015-2017 are obtained,some suggestions are also been given in the end.This paper takes the J Foundation as the application object,and uses the balanced scorecard method to study how to construct a performance evaluation system that suitable for China’s non-profit organizations.A performance evaluation system with five dimensions and 26 indicators has been constructed finally.According to the implementation process and results of the J Foundation’s performance evaluation,the system can reflect the actual performance of the foundation,and it has certain feasibility in practice and theory. |
