Research On The Performance Evaluation Index System Of Public Welfare Charity Organizations Under The CORPS Model

Since the 18th National Congress of the Communist Party of China,China has actively promoted the formulation and implementation of the Charity Law and the healthy and orderly development of charity organizations.Charity organizations have also played an active role in winning the battle against poverty,building a well-off society in an all-round way,supporting people’s livelihood security and social welfare undertakings,and helping prevent and control the COVID-19."The Decision of the Fourth Plenary Session of the 19th Central Committee of the Communist Party of China(CPC)proposed to" attach importance to the third distribution role and develop social public welfare undertakings such as charity."The outline of the 14th Five Year Plan proposed to" play the third distribution role such as charity,"" optimize the social assistance and charity system,"and made specific plans.The convening of the 20th National Congress of the Communist Party of China(CPC)in 2022 and the initial revision of the Charity Law marked the entry of charity into a new era.",As one of the important forces to improve the social distribution system,effectively promote social governance,and actively fulfill social responsibilities,China’s philanthropy has broad prospects for development.The performance evaluation of public welfare charitable organizations can greatly guide their positive development,assist in identifying existing problems,and continuously improve their development path to help them achieve their goals.Based on the principal-agent theory,stakeholder theory,incentive theory,information asymmetry theory and contingency theory,this paper solicits the opinions and suggestions of experts and relevant staff in public management,and uses the CORPS model for reference to build a performance evaluation index system for charitable organizations.The indicator system uses the AHP method to empower the performance evaluation indicator system,striving to fit the performance evaluation indicators with the attributes of public welfare charitable organizations.At the same time,the TOPSIS method is used to conduct performance evaluation using the A Public Welfare Charity Foundation as a typical case,and the evaluation results are analyzed vertically and horizontally.Through analysis,it can be seen that although the overall development status of A Charity Foundation is good,there are still problems in information disclosure,fund utilization,talent reserve,and new project development.Specific suggestions are proposed to address these problems,with a view to further improving the comprehensive performance of A Charity Foundation.The main innovations of this article are as follows: Firstly,using the CORPS model for reference to construct a performance evaluation index system for public welfare charitable organizations,and determining performance evaluation dimensions based on the characteristics of public welfare charitable organizations;Secondly,in the process of indicator design,reference was made to the evaluation indicators for foundations in the "Regulations on the Management of National Social Organization Evaluation" and relevant literature,and some operational and practical evaluation indicators were innovatively added;The third is to apply the designed performance evaluation indicator system to the A Charity Foundation.Through specific case studies,the indicator system can be better applied to practice,improve the awareness and level of performance evaluation of charitable organizations,and promote the orderly development of charitable undertakings.