當代非營?組織經常採取公私部門的績效管?，以回應日益競爭的第三部門環境，而績效評?是績效管?的核心工作。本文旨在探討非營?組織進?績效評?可能面?的問題，並提出解決方案?提昇績效評?在非營?管?中的可?性。本文?考近?國內外相關文獻，釐清各種績效評?途徑的意義，並設計一個多層面、整合性的績效評?模式。依據此一模式，分析美國與台灣的三個實際個案，並討?非營?組織績效評?可能衍生的因果關係、多重目標、負面效果、評?技術、制?限制等五項問題。本文基於非營?組織與管?的特徵，提出績效評?應聚焦於達成使命的程?、採取?同的績效評?機制、績效評?的構面與指標應由各關係人共同決定、由多重層面的角?予以評?、主要功能應定位為提昇組織的調適能?等五項對策。最後，本文重新強調績效評?在非營?管?中的重要性，以及研究者與實務者對於績效評?應有的定位與認知。

Contemporary nonprofit organizations often replicate public and private sector performance management styles in an attempt to outdo competition. Performance measurement is the main task within performance management. This thesis aims to explore potential problems that may occur when nonprofit organizations carry out performance measurement and propose solutions that can effectively improve the application of performance measurement to nonprofit organizations. Recent relevant articles and journals from domestic and international sources have been used as references in order to identify various performance measurement approaches. A multi-dimensional model of comprehensive performance measurement has also been introduced. Based on this model, and through the analysis of three practical cases in America and Taiwan, five questions will be explored, including causes and consequences, overlapping objectives, negative impact, measurement techniques and institutional constraints that might result from the adoption of performance measurement in nonprofit organizations. Because of the unique organization and management of nonprofit organizations, this thesis suggests that performance measurement should focus on five solutions: the level of achieving missions, the utilization of different types of performance measurement mechanisms, common decisions about the dimension and criteria for performance measurement made by all relevant parties, measurement made from multi prospects and the primary function of focusing on increasing the adaptability of the organizations. Last but not the least, the thesis emphasizes the significance of performance measurement in nonprofit management and the position and recognition of researchers and practitioners in performance measurement.