中文摘要：

理事会是非营利组织的管理、决策及监督机构，也是非营利组织的核心资源，理论和实践表明，理事会绩效与非营利组织绩效存在正相关关系，非营利组织理事会绩效的评价有助于理事会的开发和组织治理水平的提高。本文以绩效评价的四个核心内容：绩效内容与范围的界定、绩效指标设计、绩效数据收集与分析、绩效评价结论为线索，对各国非营利组织理事会绩效评价研究进行综述，以期为同行及社会各界的研究提供参考。本文对绩效指标的具体测量与计算方法未予展开，也没有论及非营利组织理事会绩效评价的局限性。

英文摘要：

For a non-profit organization, the board is responsible for the management, decision-making, supervision of the agency, and it is a kind of core resources. The theory and practice show that there is a positive correlation between board performance and non-profit organizations performance, the performance evaluation contributes to the development of board and the improvement of govemance. This article summary the foreign research about the assessment of board performance in non-profit organizations from the four core elements： The building of performance indicators; the design of performance indicators; the collection and analysis of performance date and the conclusion. It is worth noting that this article don＇t discuss the measurement methodology of performance indicators and the limitations of the assessment.