The Research Of Evaluation Of Non-profit Organizations' Financial Performance

The development of Chinese NPO has being under a vigorous development. Along with the gradually perfecting of the socialism market-economy system, they have played a more and more important role in the development of social economy. It had been thought that the destination of the non-profit organizations was supplying for the society, so this objection could be achieved by plunging into monetary resources and mental devotion. However, with the development of the social environment, the competition become more and more fierce, non-profit organizations encounter many challenges, so it become very important and necessary to evaluate the financial performance of non-profit organizations. Only do this, we can find the problem and raise corresponding ways timely. This article combines the theory of financial performance appraisal with the development of the Non-Profit Organizations. As a result, it constructs a preliminary index system for NPOS'finance performance appraisal.This research has a theoretical basis on Principal-agency theory,Management theory,etc. It starts with nine different parts from financial performance assessment of profit organizations. This thesis conducts deeply the study on financial performance assessment of non-profit organizations. On the basis, the index system of finance performance assessment for non-profit organizations is built. Then AHP is used to assess the performance of non-profit organizations and colleges and universities is took as a case to illustrate the process of the financial performance assessment of non-profit organizations, thereby the feasibility and rationality of the financial performance assessment of non-profit organizations in practice is proved. This thesis is meant to handle necessary theoretical and practical exploration for the rationalization, standardization and institutionalization of the financial performance assessment of non-profit organizations.