导　　师： 张先治

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 东北财经大学

摘　　要： 本文的主旨是在国内率先开展非营利组织平衡记分卡的应用研究。首先, 文章在界定非营利组织基本特征的基础上,通过比较营利性与非营利性组织的 特点和分析国际与国内关于平衡记分卡的应用与研究现状,论证了对平衡记分 卡在非营利组织应用研究的必要性。论文的第一部分,全面回顾了平衡记分卡 最新的理论成果以及最早的非营利组织平衡记分卡出现在美国政府的历史背景 和产生动因。论文的第二部分,在总结国外非营利组织平衡记分卡各种案例和 应用经验的基础上,系统阐述了非营利组织平衡记分卡区别于营利组织平衡记 分卡的主要特征。接着通过第三部分的具体案例研究,生动翔实的展现了特定 的非营利组织中,平衡记分卡从设计、建立、应用、报告、维护、改进直到外 部审计的全过程。此外,通过一个简单的尝试性的问卷调查和调查结果分析, 从另一个方面展示了平衡记分卡在Centrelink应用的效果。第四部分是在前三 部分的研究基础上,通过比较中外非营利组织的特点,分析非营利组织建立平 衡记分卡的基础条件,分析了我国非营利组织实行平衡记分卡的条件。同时, 以中国政府为例,提出了中国政府机构实施平衡记分卡的框架,并且预测了政 府运用平衡记分卡应该注意的问题和一些建议解决方案。在论文的结尾部分, 作者指出了本文研究的贡献和局限,提出了对今后研究发展的希望。 本文的贡献在于:第一次系统的回顾、总结和比较了中外非营利组织平衡 记分卡的理论和应用;第一个全面研究了政府的代理机构--Centrelink应用 平衡记分卡的案例,是国内较早的系统研究国外非营利组织应用平衡记分卡大 型案例的文献之一;首次提出在中国的非营利组织--政府实行平衡记分卡的 建议模型和相关问题的研究。 The aim of the thesis is to commerce the research the application of Balanced Scorecard /(BSC/) in non-for-profit organizations in China. At the beginning, it shows it is necessary to do the research of using BSC in non-profit by defining non-for-profit organization and comparing the nature of for-profit organization with that of non-for-profit world and reviewing the current situation of theoretical and implicational research on BSC. In the first part of the thesis, it reviews the development of BSC in practice and the recent research results on it. Meanwhile, it reviews the appearance and of BSC in American government and background, which our government can refer to when they adopt BSC. In the second part, it sets the difference of BSCs between for-profit and non-for-profit organizations on the basic of the experience of BSC application in many cases in other country. In the third part, it provides a case of BSC in non-for-profit organization in detail, it can be seen that how to design, plan, apply, report, maintain, improve and in dependently audit the BSC. In addition, it measures the effect of BSC in Centrelink by a simple survey. In the forth part, It produces a framework of BSC for Chinese government on the basic of analyzing the qualifications for application of BSC in non-for-profit organization. It predicts some possible issue, which may exist and provide some advice as well. At the last, the author point out the contribution, limit and direction of this research.The contribution of this research is as following: First, it is the first one to generally review and compare the theory and application of BSC in China and other countries. Second, it is the first one to provide a comprehensive case in BSC application in covernment agency-Centrlink. It is an early literature on research in the case of BSC in non-for-profit organizations in ChinaThird, it is the first time to set forth BSC model for Chinese government as well as research on some relevant issues.

关 键 词： 非营利组织 营利组织 平衡记分卡 业绩评价

分 类 号： [F719]

领　　域： [经济管理]