技术经济
技術經濟
기술경제
Technology Economics
2008年
5期
84~91
,共null页
非营利组织 平衡计分卡 绩效评价 指标体系
非營利組織 平衡計分卡 績效評價 指標體繫
비영리조직 평형계분잡 적효평개 지표체계
non-profit organization; balanced scorecard; performance measurement; indicator system
本文运用利益相关者理论对非营利组织平衡计分卡进行了改造,构建了服务价值、财务、内部过程、人力发展和资金提供者五个维度及其关键绩效评价指标体系,并尝试引入模糊层次分析法(FAHP)计算各维度及其指标的权重,以期为非营利组织系统地构建一套科学的绩效评价指标体系提供有益的指引。
本文運用利益相關者理論對非營利組織平衡計分卡進行瞭改造,構建瞭服務價值、財務、內部過程、人力髮展和資金提供者五箇維度及其關鍵績效評價指標體繫,併嘗試引入模糊層次分析法(FAHP)計算各維度及其指標的權重,以期為非營利組織繫統地構建一套科學的績效評價指標體繫提供有益的指引。
본문운용이익상관자이론대비영리조직평형계분잡진행료개조,구건료복무개치、재무、내부과정、인력발전화자금제공자오개유도급기관건적효평개지표체계,병상시인입모호층차분석법(FAHP)계산각유도급기지표적권중,이기위비영리조직계통지구건일투과학적적효평개지표체계제공유익적지인。
This paper adjusts the balanced scorecard of Non-profit Organization(NPO) based on Stakeholder Theory, and establishes five dimensions including service value,financial performance,internal processes, manpower resources development and support of financial providers and their Key Performance Indicators. It also makes a try at using FAHP to calculate the weight of each indicator in every dimension to provide a beneficial guidance for NPO to construct a scientific performance measurement system.