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中文摘要：
本文运用交易成本的分析工具，探索了非营利组织的绩效评估工作。绩效评估的交易成本可以划分为狭义实施成本和机会主义成本。不同类型的评估各有实施成本和机会主义成本的优劣，适当评估应根据偏好、专业和信息等因素，比较、权衡这两类成本，再选择匹配的评估类型。
英文摘要：
This paper employs transaction cost theory to explore performance evaluation of nonprofit organiza- tion. Transaction cost could be divided into enforcement cost in a narrow sense and opportunity cost. Every kind of evaluation has its own strengths and weaknesses in enforcement cost and opportunity cost, which means that an appropriate evaluation should compare and balance these kinds of cost according to preference and profession and information and other factors, and then choose matching types.
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