平衡计分卡:非营利组织绩效评估的新视角  

Balanced Scorecard: a New Perspective of the Performance Evaluation of the Non-profit Organization

作　　者：郭泽保[1] 

机构地区：[1]福建江夏学院公共管理系,福建福州350108

出　　处：《福建行政学院学报》2012年第4期1-5,共5页Journal of Fujian Administration Institute

基　　金：福建江夏学院重点科研项目(2011A004)

摘　　要：平衡计分卡作为先进的绩效评估方法,开始应用到非营利组织绩效评估之中,为改善和加强非营利组织绩效管理提供了一个崭新的视角。针对平衡计分卡在非营利组织绩效评估应用中存在的障碍,在组织使命与战略规划、顾客满意度、财务维度、信息沟通等方面提出具体的对策与建议。As an advanced performance evaluation methods, the balanced scorecard was applied in the performance evaluation of the non-profit organization which provided a new perspective of improving and strengthening the performance management of the non-profit organization. Aiming at the obstacles of the balanced scorecard applied in the performance evaluation of the non-profit organization, the paper put forward concrete countermeasures and suggestions from the organization＇s mission and strategic planning, customer satisfaction, financial dimensions and information communication.

关 键 词：平衡计分卡 非营利组织 绩效评估 

分 类 号：C912.21[经济管理]