The Reaserch On Financial Public Performance Evaluation Of Overseas NGOs In Mainland Of China

Since the reform and opening-up policy,overseas NGOs have been developing increasingly actively in mainland of China.Starting from anti-poverty,disaster relief,environmental protection,education and other public welfare,they have implemented programs in China,bringing us international fund,advanced technique and managerial experience,and exerted positive effects.Meanwhile,there are problems such as low efficiency of operation,inferior social benefits and poor quality of service.Because of the particularity of its capital source,some of them with political infiltration have posed a threat to our national security.As a result,how to evaluate finacial performance of them,assess their contribution to public welfare and paying attention to their funds have become issue which needs in-depth expolration.Accordingly,based on the traits of foreign NGOs in mainland of China,using the principal-agent theory,contingency management theory,performance evaluation and system theory,adopting technique of systems engineering,this paper qualitatively and quantificationally analyse function of each element of financial evaluation system and relevance between them plus impact of external evironment,with the combination of public management and financial management.On account of the characteristics of the overseas NGOs in China and index selection principle,this paper chosed indexes which can reflects their features,and has builded a evaluation index system after comfirming key index and level management.This article formed a mathematical model for this very assessment,named fuzzy matrix,and then we can acquire results of evaluation.At last,this paper take the Tzu chi Foundation as an example to use this index system practically,and gave suggestions for strengthen this kind of evaluation.Through this,we can get information about NGOs'operation situation,trend of fund raising and usage,which helped a lot to strengthening supervision of government,improving management and social credibility of NGOs.From the angle of finace,this paper brings technique in financial management to public management while evaluating performance.And it is a new exploration to focus on public benefit of overseas NGOs in evaluation.