The Research On The Financial Performance Evaluation System Of Charitable Organizations In China

Since the wenchuan earthquake in 2008,China's philanthropy has developed rapidly.However,the laws and regulations related to charity work have not been improved.The outbreak of guo meimei aroused public concern.And with the development of the network,,there are more and more liars to defraud in the name of charity,which seriously affects the credibility of charitable organizations.And because of the poor communication between many charitable organizations and society,the development of charity development is in trouble.What's wrong with the charity? Poor management? Poor financial information? Or is it someone who is trying to profit? All this needs to be found.In this situation,China released the charity law in 2016,but as the first legal document on charity,the charity law still has some places to be perfected.The financial information disclosure system and the financial performance appraisal method of charity organizations which are of urgent concern to people need to be established and improved.Therefore,considering the above situation,this paper analyzes the establishment of financial performance evaluation system of charitable organizations in China.The thesis firstly expounds the concept and theoretical basis of financial performance evaluation and charity organization,and analyzes the present situation and existing problems of the financial performance evaluation of charity organizations in China.Secondly,19 financial indexes are selected to construct the evaluation index system according to the construction principle and construction purpose of the financial performance evaluation index of charitable organizations.Then,based on the actual situation,the application of the evaluation system of China Charity Federation will be used.A comparative analysis of 8 charitable organizations with a similar size was selected.Using analytic hierarchy process and fuzzy general evaluation method to evaluate the financial performance of Chinese Charity Federation.The evaluation results reflect that China Charity Federational ways has some problems in financing capacity,public welfare output capacity and development capacity.Lastly,on the basis of the research results,the paper puts forward some Suggestions on how to improve the evaluation level of financial performance.