本文通过绩效指标考核体系性质与功能的充分描述,揭示了我国非营利组织建立绩效考核指标体系的客观必然性;本文在针对当前我国非营利组织绩效体系存在的缺乏统一标准和非经济量化指标等问题及其根源深刻考察的基础上,分析了我国非营利组织建立有效绩效指标体系应以合理实用为主要目标、以客观科学为基本原则;并通过对非营利组织与一般企业绩效指标体系构建的相互比较,提出我国非营利组织绩效指标体系设计应包含的组织内部员工态度、能力与业绩等基本内容,以及完善指标体系的相关政策建议。

Tthrough describing characters and functions of performance index system, the article posts that it is impersonal and inevitably to set up our country s nonprofit organization performance index system. Based on reviewing the problems as lacking of unify criterion and currency index and roots of Chinese nonprofit organization performance index system, the article analyses the basic principle that is for example objective and scientific and the primary object that the system founds, such as logical and practical. Through comparing the system with that of enterprise, it also puts forward the basic content and framework, and makes some suggestions about the design of the system.