本文關(guān)鍵詞： 非營利組織 壹基金 績效評估 平衡計分卡　出處：《財政部財政科學(xué)研究所》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：績效評估作為營利性組織管理的一項重要的組成內(nèi)容,也是非營利組織進(jìn)行有效管理的一種強(qiáng)力工具,但由于非營利組織研究的滯后,到目前為止,只有為數(shù)不多的學(xué)者意識到績效評估在非營利組織市場運(yùn)作過程中的重要性。平衡計分卡(BSC)作為績效評估理論中重要的組成部分,自上世紀(jì)90年代創(chuàng)始至今,已經(jīng)得到了企業(yè)和政府部門的廣泛認(rèn)同,在平衡計分卡推廣與應(yīng)用的過程中,其理論的體系也在不斷地豐富與完善。在查閱有關(guān)文獻(xiàn)資料時,本人發(fā)現(xiàn)國內(nèi)外鮮少有慈善基金組織采用平衡計分卡進(jìn)行績效考核,有關(guān)專家在這方面的研究也少之又少。如果說政府建立的社會保障體系是一張大的安全網(wǎng),那民間慈善組織就是用來填補(bǔ)這張網(wǎng)的漏洞,緩解政府壓力的。慈善事業(yè)被看作是衡量一個國家社會文明的標(biāo)桿之一。近年來,紅十字會的丑聞危機(jī)、河南宋慶齡基金善款被挪用放貸以及各種民間慈善組織的崛起讓我們看到了中國慈善事業(yè)的漏洞和進(jìn)步。這些丑聞的出現(xiàn)不僅打擊了廣大熱心慈善事業(yè)的群眾,也讓我們反思過去慈善組織外部監(jiān)管和內(nèi)部監(jiān)控體系的雙重缺失。中國的慈善事業(yè)不缺資金也不缺人,但現(xiàn)在亟需的就是一套公開透明能得到民眾廣泛認(rèn)可的基金運(yùn)作和績效評價體系。管理大師彼得·德魯克曾經(jīng)說過：“如果你無法評價,你就不能管理”,為了提高非營利組織的資源配置效率和運(yùn)營效果,我們需要更好地推動適合非營利組織的績效評估體系的構(gòu)建。面對新形勢、新要求,本文從公共部門績效評估研究的意義和目的出發(fā),回顧和總結(jié)了國內(nèi)外績效評估理論的發(fā)展歷程、平衡計分卡理論及各學(xué)者對其的進(jìn)一步研究和發(fā)展。第二部分簡要闡述了非營利組織績效評估的特性、平衡計分卡的基本內(nèi)容、優(yōu)越性和在非營利組織中的適用性等構(gòu)建平衡計分卡的理論基礎(chǔ)。第三部分采用個案分析法,以壹基金為例,探索中國民間公募慈善基金的以平衡計分卡為主的績效評價體系的建設(shè),按照平衡計分卡財務(wù)、顧客、內(nèi)部流程、學(xué)習(xí)與成長四個維度對戰(zhàn)略目標(biāo)進(jìn)行重重分解,通過因果關(guān)系鏈找出對戰(zhàn)略目標(biāo)影響最大的核心因素,據(jù)此設(shè)計關(guān)鍵績效指標(biāo)體系,賦予各具體指標(biāo)恰當(dāng)?shù)臋?quán)重,形成了壹基金特定績效評價方案。第四部分代入各項報表數(shù)據(jù)計算得出結(jié)論,評價結(jié)論,指出壹基金的運(yùn)營中比較成功的地方及存在的問題并提出改善建議。
[Abstract]:As an important component of the management of for-profit organizations, performance evaluation is also a powerful tool for the effective management of non-profit organizations. However, due to the lag in the research of non-profit organizations, so far, Only a few scholars realize the importance of performance evaluation in the process of NPO market operation. As an important part of the theory of performance evaluation, the balanced Scorecard (BSC) has been used since its inception in -10s. It has been widely accepted by enterprises and government departments. In the process of promoting and applying balanced Scorecard, its theoretical system is constantly enriched and perfected. I found that there are few charitable fund organizations at home and abroad to use balanced scorecard for performance appraisal, and there are also very few studies by relevant experts in this respect. If the social security system established by the government is a big safety net, The non-governmental charity organizations are used to fill the loopholes in the network and ease the pressure on the government. Philanthropy is regarded as one of the benchmarks for measuring a country's social civilization. In recent years, the Red Cross scandal crisis, The misappropriation of funds and loans from Song Qingling's funds in Henan Province and the rise of various non-governmental charitable organizations have shown us the loopholes and progress of Chinese philanthropy. These scandals not only hit the broad masses of people who are enthusiastic about philanthropy, Let us also reflect on the lack of both external and internal oversight systems for charitable organizations in the past. There is no shortage of funds or people for philanthropy in China. But what's needed is an open, transparent and widely accepted system of fund operations and performance evaluation. Management guru Peter Drucker once said, "if you can't evaluate, You can't manage. "in order to improve the efficiency of resource allocation and operational effectiveness of non-profit organizations, we need to better promote the construction of performance evaluation systems for NPOs. Starting from the significance and purpose of the research on public sector performance evaluation, this paper reviews and summarizes the development of performance evaluation theory at home and abroad. The theory of balanced scorecard and the further research and development of it by various scholars. The second part briefly describes the characteristics of performance evaluation of non-profit organizations, the basic content of balanced scorecard, The theoretical basis of constructing balanced scorecard is the superiority and applicability in non-profit organizations. The third part uses the case analysis method to take one Foundation as an example. This paper explores the construction of the performance evaluation system of Chinese public funded charitable funds, which is based on the balanced scorecard. According to the four dimensions of balanced scorecard finance, customers, internal process, learning and growth, the strategic objectives are broken down heavily. Through the causality chain to find out the core factors that have the greatest impact on the strategic objectives, according to the design of key performance indicators system, give each specific index appropriate weight, The specific performance evaluation scheme of one Foundation is formed. In 4th, the conclusion is drawn by the data calculation of various statements, the evaluation conclusion is drawn, the successful place and existing problems in the operation of one Foundation are pointed out, and some suggestions for improvement are put forward.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D632.9

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本文編號：1533425