Proceedings of the 2025 3rd International Academic Conference on Management Innovation and Economic Development (MIED 2025)

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A Comparative Study of Charitable Fund Performance Evaluation in the Governance Context: Insights from China, the United States, and the United Kingdom

Authors
Nan Zhou1, *
1China Civil Affairs University, Beijing, 102600, China
*Corresponding author. Email: zhounanjiaoxue@163.com
Corresponding Author
Nan Zhou
Available Online 17 September 2025.
DOI
10.2991/978-94-6463-835-6_106How to use a DOI?
Keywords
Charitable funds; Performance evaluation; Comparative study
Abstract

Within the framework of governance theory, performance evaluation of charitable funds is crucial for enhancing fund utilization efficiency and strengthening the credibility of charitable organizations. This study undertakes a comparative analysis of performance evaluation practices in China, the United States, and the United Kingdom. By examining dimensions such as evaluation actors, indicator frameworks, assessment methodologies, and the application of evaluation results, the paper identifies international best practices and extracts practical insights for China. The objective is to contribute to the refinement of China’s charitable fund performance evaluation system and promote the high-quality, sustainable development of its philanthropic sector.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 3rd International Academic Conference on Management Innovation and Economic Development (MIED 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
17 September 2025
ISBN
978-94-6463-835-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-835-6_106How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nan Zhou
PY  - 2025
DA  - 2025/09/17
TI  - A Comparative Study of Charitable Fund Performance Evaluation in the Governance Context: Insights from China, the United States, and the United Kingdom
BT  - Proceedings of the 2025 3rd International Academic Conference on Management Innovation and Economic Development (MIED 2025)
PB  - Atlantis Press
SP  - 982
EP  - 988
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-835-6_106
DO  - 10.2991/978-94-6463-835-6_106
ID  - Zhou2025
ER  -