摘要
公益型非营利组织的运营颇具独特性,它们不受“利润动机”的驱使,而是依靠“使命绩效”的凝聚力来引导运营。在此,我们将公益型非营利组织的运营目标归为“绩效最优”,并将其贯彻于整个组织运营管理的过程之中,通过两大支柱手段———绩效预算和绩效评价的结合运用,提出一个理论框架,以求改善公益型非营利组织的绩效。
Non- Profit organizations are different from other organizations. They do not pursue profit, but inission performance＇ In this paper, we consider the goal of non - profit organizations as performance optimization, and this goal will go through the whole governance of non - profit sectors. The combination of performance budget and performance assessment provides a theory frame, which will improve the performance of non - profit organizations.
出处
《审计与经济研究》
北大核心
2006年第3期64-68,共5页
Journal of Audit & Economics
关键词
公益型非营利组织
绩效预算
绩效评价
non- profit organizations
performance budget
performance assessment
