Research On The Performance Evaluation Of Nonprofit Organization Based On Balanced Scorecard

With the continuous development of society, constant update of knowledge,the arrival of new information era makes a more intense challenge for socialprogress. In order to adapt to the changing market pattern, the nonprofitorganization is constantly expanding. It has become an important part of socialorganization and its involved area has covered throughout the world now. It is notfor commercial purpose, but to improve the quality of people’s lives by providingappropriate social services to the community. It has become an important symbolof social progress. The development of the non-profit organization starts ratherlate and there is a certain lack of scientific theory, a shortage in service qualityand operational efficiency, which leads to the development of non-profitorganization has certain restrictions, then makes the performance evaluation ofthe non-profit organization meet some problems. The appearance of BalancedScorecard brings new opportunities to non-profit organization’s development. Itevaluates the performance of non-profit organization in four respective aspectsand provides scientific and effective basis for the organizational goals; itcoordinates the balance of internal and external environmental conditions andcreates a unique advantage to achieve organizational goals; it is a comprehensiveand effective method to measure the performance evaluation of non-profitorganization and it provides reliable protection for the survival and developmentof non-profit organization, promotes sustained and stable development of non-profit organization.This article wants to establish a performance evaluation system of non-profitorganization with the help of the Balanced Scorecard. Firstly expounds non- profit organization’s problems through document researches at home and abroad,analyzes the influencing factors of non-profit organization’s performanceevaluation, then proposes the Balanced Scorecard performance evaluationmethod, based on its four levels to demonstrate its applicability to theperformance evaluation of the non-profit organization and gives the modelevaluation system of non-profit organization based on the Balanced Scorecard.Secondly combines with gray correlation method to establish the key indicative,selective method based on rules, which has promoted the effectiveness of theBalanced Scorecard applied in a non-profit organization and provided a reliablebasis for empirical research. Finally, take H University as an example, build thekey indicative evaluation system based on Balanced Scorecard, use MATLABsoftware and hierarchical analysis method to determine the index weight andcheck the consistency, then improve reliability of indicators; use survey methodsand statistical analysis methods to determine evaluation matrix and lay thefoundation for a comprehensive evaluation; use the method of fuzzycomprehensive evaluation to carry on comprehensive evaluation of index system,which reflects the evaluation results of the entire performance indicators system,thus verify the practicality which is based on key indicators selection method.