The Study On The Foundation Performance Evaluation Under Balanced Scorecard

Nonprofit organization originally produced in Western Europe in the 17 th century,in the 1980 s,because of the economic system transformation and the transformation of government functions,the nonprofit organization obtained the rapid development of our country,and gradually expanded,but in the process,still there is a low efficiency,high cost of operation,lack of risk awareness,and many other problems,one of the important reasons of these problems is a non-profit organization the lack of a complete performance evaluation mechanism.Performance evaluation is not only a key part of the daily management of for-profit enterprises,but also of great significance to non-profit organizations.As one of the important performance evaluation tools,the balanced scorecard is aimed at traditional enterprises at the beginning,but a series of theories and practices show that it is also applicable to non-profit organizations.In the fierce competition in the modern society,enterprises and non-profit organizations face face some common problems,so the problem determines the universality of the related theory of similarity,and the design concepts of the balanced scorecard is conform to the characteristics of the performance evaluation of non-profit organization,therefore,as a kind of advanced performance management tool,balanced scorecard can effectively solve the problem of performance evaluation of non-profit organizations.Firstly,this paper analyzes the research background and significance of the performance evaluation of non-profit organizations,and sorts out the development process of the performance evaluation theory at home and abroad,the balanced scorecard theory and the further research and development of scholars.Secondly,it expounds the theoretical basis of performance evaluation of non-profit organizations and the applicability of balanced scorecard in performance evaluation of non-profit organizations.Then it analyzes the existing problems of foundation performance evaluation and the causes of the problems.Then,the foundation performance evaluation system under the balanced scorecard is constructed,and the weight of each index is assigned by using the analytic hierarchy process to construct a complete performance evaluation system.Finally,the evaluation system is implemented and the relevant data of Guizhou poverty alleviation foundation are substituted to evaluate its performance.On this basis,Suggestions and measures for improving the performanceof Guizhou poverty alleviation foundation are proposed,and the future research direction of this field is forecasted.