| 非营利组织的绩效评价体系研究 |
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| 引用本文： | 曾韶华,林琳.非营利组织的绩效评价体系研究[J].技术经济,2008,27(5):84-91. |
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| 作者姓名： | 曾韶华 林琳 |
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| 作者单位： | 福建财会管理干部学院,福州,350001 |
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| 基金项目： | 福建省社会科学规划(二期)项目 |
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| 摘 要： | 本文运用利益相关者理论对非营利组织平衡计分卡进行了改造，构建了服务价值、财务、内部过程、人力发展和资金提供者五个维度及其关键绩效评价指标体系，并尝试引入模糊层次分析法（FAHP）计算各维度及其指标的权重，以期为非营利组织系统地构建一套科学的绩效评价指标体系提供有益的指引。
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| 关 键 词： | 非营利组织 平衡计分卡 绩效评价 指标体系 |
| 文章编号： | 1002-980X(2008)05-0084-08 |
| 修稿时间： | 2007年10月10 |
Research on Performance Measurement System of Non-profit Organization |
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| Zeng Shaohu,Lin Lin.Research on Performance Measurement System of Non-profit Organization[J].Technology Economics,2008,27(5):84-91. |
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| Authors: | Zeng Shaohu Lin Lin |
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| Institution: | Zeng Shaohua,Lin Lin(Fujian Finance , Accounting Administrator College,Fuzhou 350001,China) |
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| Abstract: | This paper adjusts the balanced scorecard of Non-profit Organization(NPO) based on Stakeholder Theory,and establishes five dimensions including service value,financial performance,internal processes,manpower resources development and support of financial providers and their Key Performance Indicators. It also makes a try at using FAHP to calculate the weight of each indicator in every dimension to provide a beneficial guidance for NPO to construct a scientific performance measurement system. |
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| Keywords: | non-profit organization balanced scorecard performance measurement indicator system |
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