Research On Performance Evaluation Of NPO Based On Balanced Scorecard

With the prosperous development of the non-profit organization, it has been playing much more critical role in the society, which raises its expatiated social values. Non-profit organizations have many characters such as non-profit, independency, wishes, commonweal, etc. Though different NPOs have different content and form, they have the same system or pattern which embodies the same character of NPO, which only to be promoted further in practice and function.In this paper, textual one part commences from the basic concept of the NPO, studying the characteristics, contents, meaning and function. The performance evaluation of the NPO is a kind of measure that ratio of output to input with produce of the efficiency and its result, and should carry on a research from the ratio of output to input. The second part points out that BSC isn't the absolutely valid evaluation tool on the analysis of basic fundamental, which especially has some great limitations to be hard overcome in application. So this paper plans to build up a kind of performance evaluation system of NPO based on Balanced Scorecard, put forward the design way of thinking of the system and basic implement step, which choose the evaluation index of the system according to the mode of CORPS. The third part is the qualitative analysis of the model part, which to attain a simplification an evaluation index, expel artificial factor interference and construct new balance to unify the system.The part of the end is the case example that by SAS and MATLAB software the model has been applied in evaluation of 15 engineering universities of Ministry of Education in 2004.An ideal evaluation result can be gained which to be verified the function, tight and credibility of the model. By the result of the DEA and PCA some measure of improvements and suggestions can be put forward which means to have certain practice significance and reference to value.