平衡计分卡在壹基金绩效评估中的应用研究

发布时间：2018-02-25 07:01

本文关键词： 非营利组织壹基金绩效评估平衡计分卡　出处：《财政部财政科学研究所》2015年硕士论文　论文类型：学位论文

【摘要】：绩效评估作为营利性组织管理的一项重要的组成内容,也是非营利组织进行有效管理的一种强力工具,但由于非营利组织研究的滞后,到目前为止,只有为数不多的学者意识到绩效评估在非营利组织市场运作过程中的重要性。平衡计分卡(BSC)作为绩效评估理论中重要的组成部分,自上世纪90年代创始至今,已经得到了企业和政府部门的广泛认同,在平衡计分卡推广与应用的过程中,其理论的体系也在不断地丰富与完善。在查阅有关文献资料时,本人发现国内外鲜少有慈善基金组织采用平衡计分卡进行绩效考核,有关专家在这方面的研究也少之又少。如果说政府建立的社会保障体系是一张大的安全网,那民间慈善组织就是用来填补这张网的漏洞,缓解政府压力的。慈善事业被看作是衡量一个国家社会文明的标杆之一。近年来,红十字会的丑闻危机、河南宋庆龄基金善款被挪用放贷以及各种民间慈善组织的崛起让我们看到了中国慈善事业的漏洞和进步。这些丑闻的出现不仅打击了广大热心慈善事业的群众,也让我们反思过去慈善组织外部监管和内部监控体系的双重缺失。中国的慈善事业不缺资金也不缺人,但现在亟需的就是一套公开透明能得到民众广泛认可的基金运作和绩效评价体系。管理大师彼得·德鲁克曾经说过：“如果你无法评价,你就不能管理”,为了提高非营利组织的资源配置效率和运营效果,我们需要更好地推动适合非营利组织的绩效评估体系的构建。面对新形势、新要求,本文从公共部门绩效评估研究的意义和目的出发,回顾和总结了国内外绩效评估理论的发展历程、平衡计分卡理论及各学者对其的进一步研究和发展。第二部分简要阐述了非营利组织绩效评估的特性、平衡计分卡的基本内容、优越性和在非营利组织中的适用性等构建平衡计分卡的理论基础。第三部分采用个案分析法,以壹基金为例,探索中国民间公募慈善基金的以平衡计分卡为主的绩效评价体系的建设,按照平衡计分卡财务、顾客、内部流程、学习与成长四个维度对战略目标进行重重分解,通过因果关系链找出对战略目标影响最大的核心因素,据此设计关键绩效指标体系,赋予各具体指标恰当的权重,形成了壹基金特定绩效评价方案。第四部分代入各项报表数据计算得出结论,评价结论,指出壹基金的运营中比较成功的地方及存在的问题并提出改善建议。
[Abstract]:As an important component of the management of for-profit organizations, performance evaluation is also a powerful tool for the effective management of non-profit organizations. However, due to the lag in the research of non-profit organizations, so far, Only a few scholars realize the importance of performance evaluation in the process of NPO market operation. As an important part of the theory of performance evaluation, the balanced Scorecard (BSC) has been used since its inception in -10s. It has been widely accepted by enterprises and government departments. In the process of promoting and applying balanced Scorecard, its theoretical system is constantly enriched and perfected. I found that there are few charitable fund organizations at home and abroad to use balanced scorecard for performance appraisal, and there are also very few studies by relevant experts in this respect. If the social security system established by the government is a big safety net, The non-governmental charity organizations are used to fill the loopholes in the network and ease the pressure on the government. Philanthropy is regarded as one of the benchmarks for measuring a country's social civilization. In recent years, the Red Cross scandal crisis, The misappropriation of funds and loans from Song Qingling's funds in Henan Province and the rise of various non-governmental charitable organizations have shown us the loopholes and progress of Chinese philanthropy. These scandals not only hit the broad masses of people who are enthusiastic about philanthropy, Let us also reflect on the lack of both external and internal oversight systems for charitable organizations in the past. There is no shortage of funds or people for philanthropy in China. But what's needed is an open, transparent and widely accepted system of fund operations and performance evaluation. Management guru Peter Drucker once said, "if you can't evaluate, You can't manage. "in order to improve the efficiency of resource allocation and operational effectiveness of non-profit organizations, we need to better promote the construction of performance evaluation systems for NPOs. Starting from the significance and purpose of the research on public sector performance evaluation, this paper reviews and summarizes the development of performance evaluation theory at home and abroad. The theory of balanced scorecard and the further research and development of it by various scholars. The second part briefly describes the characteristics of performance evaluation of non-profit organizations, the basic content of balanced scorecard, The theoretical basis of constructing balanced scorecard is the superiority and applicability in non-profit organizations. The third part uses the case analysis method to take one Foundation as an example. This paper explores the construction of the performance evaluation system of Chinese public funded charitable funds, which is based on the balanced scorecard. According to the four dimensions of balanced scorecard finance, customers, internal process, learning and growth, the strategic objectives are broken down heavily. Through the causality chain to find out the core factors that have the greatest impact on the strategic objectives, according to the design of key performance indicators system, give each specific index appropriate weight, The specific performance evaluation scheme of one Foundation is formed. In 4th, the conclusion is drawn by the data calculation of various statements, the evaluation conclusion is drawn, the successful place and existing problems in the operation of one Foundation are pointed out, and some suggestions for improvement are put forward.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D632.9

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