The Research On Accountability Of Non-profit Organization In China

Since Non-Profit Organization (NPO) is getting more and more involved with social activities as a special unit, it is unavoidably going to encounter questionings of legality and accountability. Besides, there is this weakness of NPO itself which is getting more and more obvious, that is, the unfavorable self-growing environment, and people's perplexity regarding its intersection with government and markets, even if it does ignite human wisdom, enlighten our soul and play a positive role in protecting human health and safety on our daily lives. To put it in another way, while enhancing its competence among government and market, NPO provides services of these two can't make. Secondly, as a brand-new kind of organization, there are no legally and specific disciplines applied to it, which puts it in a great risk of temptation by harmful elements like corruption. From this point of view, accountability of NPO is going to get more and more attention and very likely would be a global topic.Considering of the accountability of NPO and applying basic theory of public administration, the paper discusses thoroughly and deeply the question of accountability of NPO. It falls into three parts: In part1, while defining terms like responsibility, public responsibility and Non-profit Organization, and briefly analyzing the basic functions and disciplines of accountability of NPO, this part mainly introduces of theory of hypothesis of rationalistic-people, the theory of dharma, and the theory of governance in talking about the necessity and social meaning of accountability of NPO. In part2, after analyzing the legal environment of public responsibility and accountability of NPO, the socially life environment and the capability of self-accountability in China, it states very clearly that laws concerning of NPO are non-systemized, for particular, there is no specialized law about it, the indifference of public responsibility and the lackness of self-accountability. In part3, the part is the key part of this paper. With an effective definition of public responsibility and the main body of accountability in China, it points out that to improve the accountability of NPO, we must focus on the enhancing of the capacity of self-accountability, the designing of self-accountability and the set-up mode of accountability. Also, this part puts out a normal process of accountability of NPO: from filing to investigation, and to punishment. Most importantly it set up several accountability mode of NPO: accountability by law, statute accountability, effectiveness assessing accountability, community scoring cards, stake-holder report card accountability, and accountability by mission.