权益分类	功能权益	普通用户	{{item.name}}会员
{{category.name}}	{{benefitItem.name}}

Accounting Systems and Performance Evaluation for Nonprofit Organizations

非营利组织的会计制度和绩效评估

基本信息

批准号：
14597015
负责人：
HAYASHI Masahiko
金额：
$ 2.3万
依托单位：
University of Marketing and Distribution Sciences
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2002
资助国家：
日本
起止时间：
2002 至 2003
项目状态：
已结题

项目摘要

The objective of research was to study accounting and performance evaluation systems for nonprofit organizations(NPOs), and the following results were obtained :1.Many NPOs are worried about financial difficulty. If NPOs want to succeed in their fund raising program, they have to reform their management systems in order to establish relationship of mutual trust with their supporting customers. Therefore NPOs should develop strategic management systems to solve the problems that they face. While strategic management is a business idea, it is even more useful to mission-driven organizations that have no ready measure, such as profit, for evaluating their performance.2.Strategic management systems must include performance evaluation in terms of effectiveness and efficiency. Effectiveness is defined as the level of outcomes and efficiency is defined as the ratio of outputs to inputs. Then productivity is defined as the effective and efficient use of resources to achieve outcomes. Managers are concerned with both goal achievement(i.e., effectiveness) and the efficiency of efforts by emphasizing the definition of productivity.3.Accountability is an important concept for NPOs. Because performance measurement is useful for improving the quality of accountability, it is necessary to introduce accruals basis (i.e., a fundamental accounting principle, that revenues and costs should be dealt with in. the financial statements for the period which they are gained or incurred) into nonprofit sector.

本研究旨在探讨非营利组织的会计与绩效评估系统，并取得以下研究结果：1.许多非营利组织担心财务困难。非营利组织要想成功地筹集资金，就必须对管理体制进行改革，与支持客户建立相互信任的关系。因此，非营利组织应制定战略管理系统，以解决他们面临的问题。虽然战略管理是一种商业理念，但它对没有现成衡量标准（如利润）的使命驱动型组织更有用。2.战略管理系统必须包括有效性和效率方面的绩效评估。有效性被定义为成果的水平，效率被定义为产出与投入的比率。生产力被定义为有效和高效地利用资源以实现成果。管理者既关心目标的实现（即，3.问责制是非营利组织的一个重要概念。由于业绩计量有助于提高问责制的质量，因此有必要引入权责发生制（即，一个基本的会计原则，收入和成本应该在其中处理。（财务报表的期间，他们获得或发生）到非营利部门。