Study On The Performance Evaluation Of NPO Based On BSC

Based on Balanced Scorecard(BSC) theory, using community hospitals as example, we discussed the performance evaluating system and method of nonprofit organizations(NPO) of our country. The purpose of this study is to promote performance management and sustainable development of NPO.Firstly, we reviewed the NPO theory, performance evaluating theory and BSC theory and pointed out the limitations of current performance evaluating methods and indicators. According to the characteristics of NPO, we illustrated the feasibility of applying BSC to NPO and community hospitals. Secondly, combining extant literatures and experts interview, we used BSC method and subjection measurement to design the performance evaluating system of community hospitals. Thirdly, during the process of positive study, we surveyed administrators and staffs from five community hospitals of Zhejiang Province. A questionnaire investigation was carried out and detailed analysis was made, including a description of the outcome of the questionnaire, validity analysis, and reliability analysis. The analysis results proved the authenticity and rationality of the investigation method and the designing of the questionnaire. Through factor analysis as well as statistic analysis,...