Stakeholder-based Non-profit Organizational Performance Assessment

The circumstance faced with NPO has changed greatly in 21 century, and thus the relationships between NPO and its stakeholders such as customer, employee, volunteer and donator also have changed fundamentally. The traditional performance measurement methods no longer fit for the new times for they don't consider the stakeholder of the organization enough. The concept of stakeholder becomes more and more important in the development process of NPO. This thesis researches on the performance measurement of NPO right based on the stakeholder theory which looks forward to promote the development of NPO.First, the thesis summarizes the performance measurement of NPO, and analyzes the necessities and difficulties of performance measurement of NPO. Secondly, it introduces stakeholder theory into the performance measurement of NPO which is based on the research of existing performance measurement methods of NPO. It also points out that the new generation of performance measurement method should base on meeting the requirement of the stakeholder. Thirdly, the thesis puts forward the stakeholder-based performance measurement model of NPO, which measures the performance of NPO from five aspects of mission, the satisfaction of stakeholder, stratagem, process and ability. Then it constructs a multidimensional performance measurement index system from the five aspects which includes input & output index, core & margin index, quantitative & qualitative index and financial & non-financial index. It fixes on the import quotiety of index by using the method of Analytic Hierarchy Process. Finally, the thesis puts forward ways and means for improving performance measurement of NPO aiming at existent issues of NPO in China in order to promote the development of performance measurement practice of NPO.