社會福利慈善事業基金會乃為將投入資源轉變為服務之機構，其組織績效不僅為資金捐獻者所關切，亦為管理及監督機關所重視，為求使其業務適切發展，資源有效運用，以及了解社福基金會之組織績效，首須對現存社福基金會之組織績效予以評估。 由於非營利組織績效評估準則多元且不易量化，且實証上投入與產出間亦具難以明確的對應關係，恰適合於資料包絡分析法（Data Envelopment Analysis；簡稱DEA）與灰關聯分析法（Grey relational analysis）之特性；而社會投資報酬率（Social Return on Investment：SROI）亦為非營利組織專屬之績效評估方法之一。然就非營利組織而言，DEA方法實已獲得廣泛討論，但灰關聯分析方法的應用卻不多見，故本研究嘗試以2002年台中市社會福利慈善基金會績效評鑑為研究對象，使用灰關聯分析方法、DEA方法與社會投資報酬率分別評估績效，並針對評估結果比較分析，作為未來基金會評鑑制度建立之參考。 研究結果發現，灰關聯分析方法、DEA方法與社會投資報酬率各項績效排名結果並不一致，而主要原因在於各評估方法在成本效率、基金規模、質性評估重點與績效排名明確性等因素的解釋能力不同所致，因此本文認為由於績效評估方法的不同，會連帶使得績效排名出現差異，然就台中市社福基金會而言，DEA權重灰關聯度之績效排名，在四項導致排名不一致原因當中，均具有各項因子的解釋能力，因此本文認為以DEA權重之灰關聯分析方法，應為社福基金會績效評估較為客觀與公正的評估方法之一。 The social philanthropy foundation is the organization to transfer the limited resources into the social service. Generally, the stakeholders included fund contributors, manager and the board of directors will concern its performance. Therefore, the evaluation of performance for social philanthropy foundations is very important task. Because the relationship between input and output in social philanthropy organization is unclear, I use Data Envelopment Analysis（DEA）, Grey relational analysis, and Social Return on Investment to analyze its performance. However in regard to nonprofit organizations, DEA has been applied frequently before. But Grey relational analysis scarcely found in the evaluation of performance for social philanthropy organizations. I select Tai Chung City’s social philanthropic work foundations as the research sample. I hope the result of this study can be the reference for a philanthropy foundation to review the system echierement in the future. The result of this study finds that Data Envelopment Analysis（DEA） Grey relational analysis, and Social Return on Investment have its different analytical rank in the evaluation of performance. The main reason is the different explanation in ranking of performance in the cost efficiency, fund scale, qualitative scale and the evaluation focus. Basically, I find that the Grey Relational Analysis in weight of DEA score is the best method to evaluate the performance for social philanthropy organizations.
