非营利组织绩效评估指标构建——以Z公益组织为例

The Performance Evaluation Index System Construction of Non-profit Organization:Take Organization Z as an Example

以Z公益组织为例,探索构建非营利组织绩效评估指标体系的科学方法,为解决非营利组织绩效评估的相关研究提供有效借鉴。首先从平衡计分卡(BSC)理论出发构建指标体系,利用专家问卷进行指标筛选和改进,从而设计出服务对象、财务、学习与成长、内部业务流程和公益性5个维度,共13个二级指标和29个三级指标。然后基于层次分析法(AHP)对指标体系进行权重赋值,经过发放指标相对重要性的专家矩阵打分问卷和加权平均后,形成各级指标的判断矩阵,并通过相关软件进行一致性检验,最终形成Z公益组织的绩效评估指标体系。

This paper takes Z public welfare organization as an example to explore the scientific methods for building a non-profit organization performance index system and providing effective reference for the performance evaluation research of non-profit organization. Firstly, we constructed an index system based on balanced scorecard （BSC） theory, selected and improved it by expert questionnaires and ended with a design of 13 two-level indicators and 29 third-level indicators, including five dimensions of service objects, finance, learning and growth, internal business processes and public welfare. Secondly, weights were assigned to the index system based on the theory of analytic hierarchy process （AHP）. After distributing and collecting the expert matrix score questionnaire of relative importance of indicators, a series of judgment matrices formed by weighted averages were made into the consistency check of the relevant software. Finally, the performance index system of Z nonprofit organization was accomplished after the passed consistency check.