| Summary: | 碩士 === 義守大學 === 管理學院管理碩博士班 === 101 === The purpose of this research is to examine the influence of financial performance on the achievement of goals of non-profit organizations (NPOs). Previous researches investigate only the importance of financial performance or the performance of non-profit organizations in lesser-developed countries. But, there is a lack of paper that examines or tests the relationship between financial performance and the performance of non-profit organizations. Therefore, in this study, the researcher uses financial data of forty international non-profit organizations that provided services in the field of basic education and health care in Haiti during the period from 2009 to 2011.
To measure the financial performance of non-profit organizations such as fiscal performance ratio, fund raising efficiency ratio and public support ratio are used; and to evaluate the performance of those non-profit organizations he consider the number of people who benefit access to basic education and health care. And also, the effect of total assets on the performance of non-profit organizations is included in this research. This study also considers the relationship between the fiscal performance and independence of governing body of non-profit organizations and the public support to total assets of non-profit organizations.
The findings of this research show that total assets are positively affect the public support and the performance of non-profit organizations. The results imply that the more resources non-profit organizations have, the more social services they can provide. Fund raising efficiency is significantly associated with the performance of non-profit organizations. The result supposed that fund raising is one of the key financing sources of non-profit organizations. The result also found that the independence of governing body is positively associated with fiscal performance. The results supported that effective and efficient management of financial resources help the organizations to have a better performance.
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