Performance Measurement And Indicator System Of Social Enterprise Based On Balanced Scorecard

During recent years, the emerging practice of foreign social enterprise has received much more attention. Because of the sustainable development of social enterprise is facing many problems, there is a generally accepted common need to develop capabilities of measuring on their impacts and performances which go beyond simplistic counting of outputs and basic social accounting. While the activities of social enterprises are incredibly diverse and their scale of operations varies enormously, differ from the traditional private department and NPOs, performance measurement on social enterprise is a whole new research area. The purpose of this paper is trying to develop a coherent and robust indicator system for social and commercial performance measurement of social enterprises that would provide a little contribution to the development of social enterprise within China.Social enterprise is a very new concept to many people, therefore, first introduced the definition of the social enterprise and its background, followed by summarizing the basic concepts such as social enterprises, performance measurement, and also the current performance measure tools and methodologies of social enterprises. Then, by analyzing the uniqueness of the performance made by social enterprises, this paper developed different performance indicator systems for different type of social enterprise, based on a large number of cases and literatures, and made it suitable for China’s current situation. The last part of this paper is a brief summary and some policy suggestions.