CAJ | 학술논문

平衡记分卡绩效管理系统能够有效促进体育非营利组织社会使命的达成。采用文献资料法、问卷调查法、层次分析法对我国体育非营利组织绩效管理指标体系进行构建，结果表明：基于平衡计分卡的体育非营利组织绩效管理指标体系可分为4大层面、10项关键驱动因素及32个行动指标；采用此绩效管理系统可反映体育非营利组织之间的绩效差异，也可清楚了解组织绩效不足的原因；我国体育非营利组织有市场化运行的趋势和愿望，但财务制度不健全、筹资能力不足、组织自我成长培养不足、内部管理松散是导致组织不能持续运行的影响因素。
평형기분잡적효관리계통능구유효촉진체육비영리조직사회사명적체성。채용문헌자료법、문권조사법、층차분석법대아국체육비영리조직적효관리지표체계진행구건，결과표명：기우평형계분잡적체육비영리조직적효관리지표체계가분위4대층면、10항관건구동인소급32개행동지표；채용차적효관리계통가반영체육비영리조직지간적적효차이，야가청초료해조직적효불족적원인；아국체육비영리조직유시장화운행적추세화원망，단재무제도불건전、주자능력불족、조직자아성장배양불족、내부관리송산시도치조직불능지속운행적영향인소。
A balanced scorecard-based performance management system can effectively help nonprofit sports organi-zations to accomplish the mission of reaching out to the community. By using a questionnaire and AHP,we intend to build a performance management indicator system. Balanced scorecard-based performance management indexes can be divided into four major levels with 10 key drivers and 32 action indicators. This system not only reflects the per-formance differences among nonprofit sports organizations,but also shows clearly the causes for insufficient organiza-tional performance. China has seen a tendency and desire to marketize nonprofit sports organizations,but this process is far from smooth due to the lack of a sound financial system,fundraising ability,self-growth cultivation,and strict internal management.