社会组织的绩效测算及差异性研究——基于两阶段DEA模型  

Performance Measurement and Difference Analysis of Social Organization Based on the Two-Stage DEA

作　　者：刘娅云 陈晓春[2] 金倩颖[1] LIU Yayun;CHEN Xiaochun;JIN Qianying(Business School, Hunan University, Changsha, Hunan 410082, China;School of Public Administration, Hunan University, Changsha, Hunan 410082, China)

机构地区：[1]湖南大学工商管理学院,湖南长沙410082 [2]湖南大学公共管理学院,湖南长沙410082

出　　处：《财经理论与实践》2021年第3期140-146,共7页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金重点项目(13AZZ009);湖南大学研究生创新项目(CX2016B137)。

摘　　要：基于社会组织在筹资与公益两个阶段的运行机理,运用社会组织两阶段DEA绩效测算模型,依据基金会2012—2018年年度工作报告数据,考量社会组织两阶段DEA绩效及差异性。结果表明:样本基金会在筹资阶段与公益阶段的绩效表现存在明显差异,公益阶段的绩效表现好于筹资阶段的绩效表现;社会组织两阶段绩效均未能随着时间推移而得到有效提升,但社会组织两阶段的绩效存在组织类型差异与地区差异。鉴此,为促进我国社会组织的健康稳定发展,我国要创新完善相关政策制度,规范社会组织发展,加强政府资助力度,加强社会组织专业人员培训,提升社会组织的筹资能力和公益能力。Based on the two-stage operating mechanism of social organization fundraising and public welfare,using the two-stage DEA performance measurement model of social organization,and based on the 2012-2018 foundation annual work report data,the two-stage DEA performance and performance differences of social organizations are measured.The results show that there is a significant difference between the performance of the sample foundations in the fundraising stage and the charity stage,and the performance in the charity stage is better than that in the fundraising stage;The performance of the two stages of social organization has not been effectively improved over time,but the performance of the two stages of social organization has differences in organizational types and regions.In order to promote the healthy and stable development of social organizations in our country,government must innovate and improve relevant policies and systems,standardize the development of social organizations,strengthen government funding,strengthen professional training for social organizations,and improve the fund-raising and public welfare capabilities of social organizations.

关 键 词：社会组织 两阶段DEA 筹资绩效 公益绩效 

分 类 号：F275[经济管理—企业管理]