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摘要:近年来，中国的市场经济逐步走向深化体制改革，转变政府职能的道路。在政府与非营利性组织发展的同时，非盈利性的非政府组织也在蓬勃发展，多元化的非营利性组织，采取一个灵活的，高效率的，体贴个性的特征以满足社会的需求，不仅成为营销服务和政府服务的有效补充，也已成为提高社会治理中的重要力量。
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非营利组织由于不以营利为目的的运营缺乏明确的市场信息，难以只用利润等指标来对其评价绩效，加上其管理上具有产权的公益性、资源依赖性等特点，要求非营利组织必须进行绩效管理，非营利组织绩效管理需要构建一个可以全面提供绩效管理信息和对组织绩效进行有效控制的会计系统，所以需要对非营利组织绩效进行全面的会计研究。本毕业论文基于对非营利组织绩效的会计研究的问题，借鉴国外采用平衡计分卡的方法以及其他可用性研究的方法对非营利组织绩效的会计研究提出相应的对策，为会计信息使用者提供研究非营利组织绩效所需要的信息。5340
关键词： 政府与非营利组织 非营利组织绩效 非营利组织绩效的会计研究
Nonprofit Accounting Research Organizational Performance
Summary: In recent years, China's market economy step by step to deepen the system reform，transformation of government functions is on the road. Government and non-profit organizations are in the development, at the same time, non-profit, non-governmental organizations are also thriving, persified nonprofit organization, to take a flexible, efficient, caring personality characteristics to meet the needs of the community, marketing services and not only become an effective complement to government services, but also to improve social governance has become an important force.
As a non-profit organizations for the purpose of operating a lack of clear market information, it is difficult with only profits and other indicators to evaluate its performance, coupled with its management on public property, resource-dependent characteristics, requires non-profit organizations need for performance management, nonprofit organizations need to build a performance management can provide a comprehensive performance management information and the effective control of organizational performance accounting system, so it is necessary for the performance of non-profit organizations to conduct a comprehensive study of accounting. This article is based on the performance of non-profit organizations accounting research questions, using the Balanced Scorecard approach from abroad and other usability research methods for accounting for non-profit research organization performance propose appropriate measures to provide research-for-profit users of accounting information organizational performance information needed.
Keywords: Government and non-profit organizations
Non-profit organizational performance
Nonprofit organization performance Accounting Research
目录
引言 5
一、国内外对非营利组织绩效的会计研究的现状 6
（一）相关概念介绍 6
1、非营利组织的定义 6
2、非营利组织绩效的定义 6
3、非营利组织绩效的会计研究的定义 6
（二）国内外研究现状 7
1、国外研究现状 6
2、国内研究现状 8
二、非营利组织绩效的会计研究问题 8