我国非营利组织绩效评价指标体系的设计与评价
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摘要
随着社会主义市场经济体制的不断成熟,非营利组织在我国经济发展中起着越来越重要的作用,非营利组织作为社会系统的有机组成部分之一,与营利组织、政府构成了“三足鼎立”之势。非营利组织不以追求利润为目标,也没有对剩余价值的索取权,所以难以像营利组织那样形成一套科学有效的绩效评价指标体系。然而,面对越来越激烈的市场竞争,对非营利组织进行综合绩效评价是很重要也很必要的。本文将利益相关者理论与非营利组织绩效管理结合起来,构建了一套综合绩效评价指标体系。
本文以委托代理论、利益相关者理论、容忍区理论、系统理论等作为非营利组织综合绩效评价的理论基础,从非营利组织绩效评价的特殊性入手,对非营利组织的综合绩效评价进行了较为深入的研究,构建了非营利组织综合绩效评价指标体系。以模糊评估法为工具对非营利组织的综合绩效进行了评价,并通过对我国某高等院校综合绩效的分析评价,说明了非营利组织综合绩效的评价过程,印证了非营利组织综合绩效评价的可行性和科学性,从而为我国非营利组织综合绩效评价的科学化、规范化、制度化提供了一定的理论基础和实践探索。
本文的特色在于笔者认识到营利组织绩效评价指标体系的优势,并借鉴其中有益的部分引入到非营利组织绩效评价中来。同时,在充分考虑到我国非营利组织特殊性的基础上,将平衡计分卡与利益相关者理论结合起来,构建了一套包含财务指标与非财务指标的全面、科学的非营利组织综合绩效评价指标体系
With the system of socialist market economy continuing to mature, non-profit organization in the country's economic development plays a more and more important role. Non-profit organization as an organic part of the social system, with profit organizations and governments have been forming tripartite confrontations. The non-profit organization is not in order to seek profit for the target, and restricted by non-distributive profits for themselves, so it's hard for them to formate a scientific and effective performance evaluation index system like profit organization. However, facing more and more fierce market competition, construting non-profit organization's comprehensive performance evaluation is important and necessary. This paper will combine stakeholder theory and non-profit organization performance management to build a comprehensive performance evaluation index system.
This research has a theoretical basis on Principal-agency theory、 stakeholder theory、the tolerance zone theory、system theory、etc. It starts with the particularity of the performance assessment of non-profit organizations. This thesis conducts deeply the study on comprehensive performance assessment of non-profit organizations. On the basis, the index system of comprehensive performance assessment for non-profit organizations is built. Then the fuzzy comprehensive evaluation methed is used to assess the performance of non-profit organizations and colleges and universities is took as a case to illustrate the process of the comprehensive performance assessment of non-profit organization, thereby the feasibility and rationality of the comprehensive performance assessment of non-profit organizations in practice is proved. This thesis is meant to handle necessary theoretical and practical exploration for therationalization, standardization and institutionalization of the comprehensive performance assessment of non-profit organizations.
This article features is that the author realized the advantage of performance evaluation index system of profit organization, and introduced the beneficial part into the non-profit organization performance evaluation. At the same time, with considering the particularity of Chinese non-profit organizations fully, the paper combines the balanced scorecard and stakeholder theory together, then build a scientific and comprehensive performance evaluation index system which contains financial index and non-financial indicators for non-profit organization.
本文以委托代理论、利益相关者理论、容忍区理论、系统理论等作为非营利组织综合绩效评价的理论基础,从非营利组织绩效评价的特殊性入手,对非营利组织的综合绩效评价进行了较为深入的研究,构建了非营利组织综合绩效评价指标体系。以模糊评估法为工具对非营利组织的综合绩效进行了评价,并通过对我国某高等院校综合绩效的分析评价,说明了非营利组织综合绩效的评价过程,印证了非营利组织综合绩效评价的可行性和科学性,从而为我国非营利组织综合绩效评价的科学化、规范化、制度化提供了一定的理论基础和实践探索。
本文的特色在于笔者认识到营利组织绩效评价指标体系的优势,并借鉴其中有益的部分引入到非营利组织绩效评价中来。同时,在充分考虑到我国非营利组织特殊性的基础上,将平衡计分卡与利益相关者理论结合起来,构建了一套包含财务指标与非财务指标的全面、科学的非营利组织综合绩效评价指标体系
With the system of socialist market economy continuing to mature, non-profit organization in the country's economic development plays a more and more important role. Non-profit organization as an organic part of the social system, with profit organizations and governments have been forming tripartite confrontations. The non-profit organization is not in order to seek profit for the target, and restricted by non-distributive profits for themselves, so it's hard for them to formate a scientific and effective performance evaluation index system like profit organization. However, facing more and more fierce market competition, construting non-profit organization's comprehensive performance evaluation is important and necessary. This paper will combine stakeholder theory and non-profit organization performance management to build a comprehensive performance evaluation index system.
This research has a theoretical basis on Principal-agency theory、 stakeholder theory、the tolerance zone theory、system theory、etc. It starts with the particularity of the performance assessment of non-profit organizations. This thesis conducts deeply the study on comprehensive performance assessment of non-profit organizations. On the basis, the index system of comprehensive performance assessment for non-profit organizations is built. Then the fuzzy comprehensive evaluation methed is used to assess the performance of non-profit organizations and colleges and universities is took as a case to illustrate the process of the comprehensive performance assessment of non-profit organization, thereby the feasibility and rationality of the comprehensive performance assessment of non-profit organizations in practice is proved. This thesis is meant to handle necessary theoretical and practical exploration for therationalization, standardization and institutionalization of the comprehensive performance assessment of non-profit organizations.
This article features is that the author realized the advantage of performance evaluation index system of profit organization, and introduced the beneficial part into the non-profit organization performance evaluation. At the same time, with considering the particularity of Chinese non-profit organizations fully, the paper combines the balanced scorecard and stakeholder theory together, then build a scientific and comprehensive performance evaluation index system which contains financial index and non-financial indicators for non-profit organization.
引文
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[3]谢岳后.现代国家“第三部门”运动评析[J].复旦学报,社科版：2004：130-135.
[4]付亚和.许玉林.绩效考核与绩效管理[M].北京：电子工业出版社,2003：10.
[5]何云峰,马凯.当前我国非政府组织发展面临的主要问题[J].上海师范大学学报(哲学社会科学版),2004(2).
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[12]Neelya,Gregorym,Plattsk,etal.Performance Measurement system design:aliterature review and research agenda, International Journal of Operations & Production Management,1995,15(4):80-116.
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[14]汪象华.非营利性组织激励绩效测量：工作满意度与组织承诺研究述评,青海社会科学2006(04).
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[17]刘春香,刘飞跃,李华.论我国非营利组织发展的制约因素及对策[J].兰州学刊2004(5)：224-225.
[18]朱小平,杨妍.公益性非营利组织绩效预算与绩效评价的理论探讨[J].审计与经济研究,2006(22)：64-68.
[19]叶常林,杨丽华.应用于非营利组织平衡计分卡模型分析[J].现代管理科学,2006(4)：85-87.
[20]罗文标,吴冲.我国非营利组织绩效评估的新思路[J].商业现代化,2006(6)：61-63.
[21]李薇,姜锡明.非营利组织的协同治理与绩效评估.商业现代化,2006(7)：302-303.
[22]仲伟周,曹永利,Shunfeng SONG.我国非营利组织的绩效考核指标体系设计研究[J].科研管理,2006(27)：116-122.
[23]吕江平,我国非营利组织发展的困境与出路[J].特区经济,2005(4)：157-158.
[24]张培莉,张爱民.试论非营利组织在VBM框架下的绩效评估[J].生产力研究,2010(14)：130-132.
[25]王锐兰.我国非营利组织绩效评价研究[D].南京：南京航空航天大学,2005.
[26]贺毅.非营利组织财务绩效评价研究[D].武汉：湖南大学,2007.
[27]高雷.非营利组织绩效预算评价指标体系的构建[J].西南科技大学学报(哲学社会科学版),2007(02).
[28]Peter F. Drucker, Managing the Non-profit Organization, Harper Collins Publishers,1990, P109.
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[30]徐双敏.我国实行政府绩效管理的可行性研究[J].中南财经政法大学学报,2003(5)：41-47.
[31]徐君,王冠,曾旗.非营利组织企业化管理绩效评价指标体系及评价方法研究[J].科技进步与对策,2007(04)：137-140.
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[33]马迎贤.国外非营利组织变迁理论述评[J].学会月刊,2004(11)：32-34.
[34]马迎贤.资源依赖理论的发展和贡献评析[J],甘肃社会科学,2005(1)：116-119,130.
[35]马迎贤.非营利组织理事会：资源依赖视角的解释,学会,2005(8)：8-16.
[36]姚宝燕.平衡计分卡在非营利组织绩效评价中的应用[J].财会通讯(综合版),2007(01).
[37]秦杨勇.平衡记分卡与绩效管理[M].北京：中国经济出版社,2005：15-31.
[38]陈维政,吴继红,任佩瑜.企业社会绩效评价的利益相关者模式[J].中国工业经济,2002(7)：57-63.
[39]D'Souza, Derrick E., Williams, Fredrik P., Appropriateness of the Stakeholder Approach to Measuring Manufacturing Performance, Journal of Managerial Issues, Vol. Ⅻ Nuunber.2 Summer 2000.
[40]Thoedore H. Poister, Measuring Performance in Public and Nonprofit Organizations, Jossey-bass, 2003,Pxv.
[41]Robert Johnston, The zone of tolerance:Exploring the relationship between service transactions and satisfaction with the overall service, International Journal of Service Industry Management, Vol.6 No. 2,1995,p46-61.
[42]Anne L. Gwynne, James F. Devlin and Christine T. Ennew, The Zone of Tolerance:Insights and Influences,Journal of Marketing Management,2000,16,545-564.
[43]郭国庆,孟捷,寇小萱.顾客容忍区理论评述及扩展[J].管理评论,2004(8)：32-36,42.
[44]罗海成.服务容忍区管理：服务分类视角[J].当代财经,2003(10)：61-64.
[45]纪咏梅.权变业绩衡量[J].中央财经大学学报,2000,(11)：54-57.
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