Research Nonprofit Sports Organization's Budget Performance Evaluation Index System

With the deepening reform of the opening up and the reform ofsocialist system, the non-profit organizations in all areas of society has played anincreasingly important role. Sport is an important part of the overall national strength,successfully held the Beijing Olympic Games and the Paralympic Games, hasgreatly promoted China’s transition of a major sports country to a strong sportscountry by the construction of sports. In order to meet the public increasingly strongdemand for sports, there is a need to develop the non-profit sports organizations assoon as possible. This will not only promote sports socialization process, fullymobilize the enthusiasm of the Private sports organizations, more comprehensivemanagement of sports undertakings, contribute to the depth of the sports systemreform. That shows that the non-profit sports organizations in strengthening socialmanagement, construction of a sports power will play an important and specialsocial management role, vigorously cultivate the non-profit sports organizations.Therefore, management of non-profit sports organizations gradually become animportant frontier. Despite the non-profit sports organizations have played asignificant role in the practice, related theoretical research is weak and number is sosmall, professional serious brain drain, government’s support is not enough, lack ofeffective supervision, participate in our the sporting public service supply efficiencyis lower. In the theoretical study on the connotation, extension and mutual logicalrelations still in the poorly contents scattered state, did not form a clear theoreticalcontext. Especially the theoretical study of the non-profit sports organizations infinancial management, compared with the study of financial enterprises, it isparticularly scarce. This paper attempts to research progress on the existing literatureto sort out, by the study of non-profit sports organizations’ budget management,budget performance management, budget performance appraisal system, Outlook ofthe development of the non-profit sports organizations.In this paper, through the management of non-profit sports organizations as well asbudget assessment index system research. By drawing on the basis of previousstudies, Trying to use the performance evaluation of the theory, Establish a scientific,systematic, comprehensive budget performance appraisal index system. Throughliterature research and comparative study, quantitative analysis and qualitative analysis, empirical analysis and normative analysis method, Study of the applicationstatus of the budget evaluation index system in the non-profit sports organizations,Existing performance evaluation system of normative, And make Chengdu SportUniversity as an example to study, both analysis of its current situation and problems,and the proposed recommendations. This is not only for the managers of thenon-profit sports organizations in practice some reference, Chengdu Institute ofPhysical Education budget managers to provide a scientific basis for decisionmaking. To social public access Chengdu Sport University operational status, toprovide the basic information of the organization’s financial flows to the donors ofthe Chengdu Sport University, Pave the way for the development of the SportUniversity.