摘  要：非营利组织（non-profit organization，简称NPO）财务绩效评价是NPO绩效管理领域的重要课题，成为NPO研究领域的热点问题。构建科学合理、行之有效的财务绩效评价体系，可以使组织具有资源竞争优势，改善组织内部组织结构和运营管理，从而提高资源使用效率，以实现组织发展。由于受传统理论与评级方法的影响，我国至今还没有一套完整的NPO财务绩效评价指标体系，本文结合实际，以中国红十字基金会（简称红基会）为例，构建财务绩效指标评价体系，采用模糊层次分析法对红基会2014年财务绩效进行评价分析，验证该方法的可操作性，以期构建一套完整、规范的NPO财务绩效评价体系。64717

毕业论文关键词：财务绩效，非营利组织，红十字基金会，综合评价

Abstract: The financial performance evaluation of non-profit organization (referred to as NPO) is an important topic in the field of the NPO’s performance management. It has become a hot issue in the research field of NPO. Establishing a scientific and effective financial performance evaluation system can make the organization have more competitive advantages of resource, improving the internal organizational structure and management. It can improve the using efficiency of resource and realize the development of organization. Influenced by the traditional theory and evaluational methods, our country still doesn’t have a complete set financial performance evaluation index system. This paper combines with the reality, constructing the financial performance evaluation index system in the example of China Red Cross Foundation (referred to as the red Foundation). It uses fuzzy AHP method to evaluate the financial performance of the red foundation in2014, verifying the feasibility of this method, and hopes to constructing a completive and standardized financial performance evaluation system of NPO.

Keyword: financial performance, non-profit organization, Red Cross Foundation, comprehensive evaluation

1 引言 3

1.1研究背景 3

1.2研究意义 3

1.3研究方法 3

2 非营利组织财务绩效评价的相关概念界定 3

2.1非营利组织的概念 3

2.2财务绩效的概念 4

3 我国非营利组织财务绩效评价现状及存在问题 4

3.1非营利组织财务绩效评价现状 4

3.2非营利组织财务绩效评价存在的问题 5

3.3非营利组织财务绩效评价难以提高的影响因素 6

4 我国非营利组织财务绩效评价指标体系构建 6

4.1财务绩效评价指标设计原则 6

4.2红基会财务绩效评价指标体系构建 7

4.3模糊层次法对红基会财务绩效评价的应用 8

5 非营利组织财务绩效评价的改进措施 12

5.1系统集成多种评价方法 12

5.2构建财务绩效反馈机制，提高监督力度 12

5.3建立科学的财务绩效评价体系和指标体系 12

5.4培养财务绩效评价人才