摘要
平衡计分卡(BSC)、非营利组织绩效评估以及模糊层次分析(Fuzzy-AHP)虽然都是目前理论研究的热点,但是很少有把三者结合起来的研究。本文探讨平衡计分卡应用于非营利组织绩效评价的可行性,从BSC的四个层面：即财务层面、顾客层面、内部流程层面、学习与成长层面设计了非营利组织的绩效评价指标体系。综合应用模糊数学(Fuzzy Mathematics)和层次分析(AHP)等方法,构建了基于BSC的非营利组织绩效模糊综合评价模型,并结合一个实例说明了该方法的具体步骤和有效性。
Balanced Scorecard （BSC）, NPOs＇ performance evaluation and Fuzzy-AHP method are all hot strategic topics at present, but the study on the integration of these areas is scarce. This paper discusses the application of BSC in NPOs. We establish a systematic performance index system of NPOs from four perspectives of BSC： customer perspective,financial perspective, internal process perspective and learning ＆ growth perspective. Using AHP （Analytic Hierarchy Process） and Fuzzy Mathematics,the study provides a 2-layer comprehensive fuzzy evaluation model of NPOs＇ performance. A simple example shows the specific steps of this method and its validity.
出处
《华东理工大学学报（社会科学版）》
2005年第4期54-57,共4页
Journal of East China University of Science and Technology：Social Science Edition
