The Balanced Scorecard-based Non-profit Organizational Performance Assessment Study

Non-profit organizations have integrated into our daily lives, showed its important role in China's economic life, and produced a far-reaching implications on China's political, economic and cultural. However, China's research for non-profit organizations is not yet ripe, and the field has not yet formed a standardized system of concepts and theoretical framework also.In view of this, China's non-profit organizations of evaluation is new things, which is not received enough attention. Their performance evaluation of theories and methods is still in its infancy, far from being a standardized and institutionalized evaluation systems.To address this situation, this study will try to bring BSC to the model of performance evaluation for non-profit organizations. However, because of the large scope of non-profit organizations, and large differences between different categories of it, we can not to establish a universally applicable system of indicators. Therefore, in designing indicators, we study non-profit organizations in a specific category - colleges and universities as an example, which bases on BSC modle and a law expert research, establish its performance evaluation index system and adopt AHP for performance indicators to identify specific weight, with a view of providing a new theoretical framework and structural model to assess the performance of institutions of higher learning.Non-profit organizations' own characteristics determine its performance indicators with ambiguous, which will inevitably cause the results of the assessment of uncertainty. for such ambiguous in economic activity, this study will use mathematical methods-Multi-level fuzzy comprehensive evaluation to assess its performance indicators, which will provide an important quantitative methods for the study of non-profit organizations. Finally, through multi-level fuzzy comprehensive evaluation of the results, we will analysis the key factor of the results of the impact of performance evaluation, point out the existence of problems for the organization clearly, and explore new ways to improve performance.