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目前我国政府官员在慈善基金会中担任领导职务的现象很普遍,这种政府工作的背景会不会给其领导的基金会带来一些便利与优势?这些基金会的绩效水平是否会高于由企业家或其他社会公益人士任领导的基金会?该文采用平衡计分卡的方法结合慈善基金会的特点设置慈善基金会的绩效评价指标体系,收集了62个全国性基金会的数据,并用该指标体系比较了两种基金会的绩效水平,结果表明领导人来源对基金会的资源筹措、资金利用、项目营运能力等方面的绩效并没有显著影响,只对基金会的公众认可度和组织可持续性有影响。
At present, the phenomenon that our government officials take the leading positions in charitable foundations is very common. Will the background of such government work bring some conveniences and advantages to the foundations that they lead? The performance of these foundations will be higher than Entrepreneur or other social welfare leader? This article uses the method of balanced scorecard to set up the performance evaluation index system of charitable foundations according to the characteristics of charitable foundations, collects the data of 62 national foundations and uses them The index system compares the performance of the two foundations. The results show that the sources of the leaders have no significant effect on the performance of the foundations such as resource mobilization, capital utilization and project operation ability. Only the public recognition and organization of the foundation Sustainability has an impact.