试论平衡计分卡在基金会管理效益评估中的应用

On the Application of Balanced Scorecards to Foundation Management Performance Evaluation

非营利组织的管理效益始终缺乏一个科学的衡量评估体系,本文以公益基金会这一重要的非营利 组织为研究对象,借鉴平衡计分卡这一企业战略管理工具,探讨基金会管理效益评价体系和方法。

The management of Non-Profit Organization lacks in scientific system to evaluate its performance. The paper takes foundation, which is the main type of Non-Profit Organization, as the subject to explore the evaluating way and system of management performance with the use of balanced scorecard.