Non-Profit Organization Accountability Analysis-Based On Perspective Of Transaction Cost

Affected by the " Guo Meimei and the Red Cross scandal "and Charity invoices events, the issue of Non-Profit Organization accountability are caused more attention in today. However, some accountability is not necessary, inappropriate accountability will increase the burden of NPO. Moreover, the non-profit organization has a wide range of stakeholders, but accountability may lead to conflict with each other. This paper aimed to solve the systematically problems of NPO accountability. Therefore, in this paper, based on the guidance of the transaction cost to explore a suitable classification standards for account-ability category, design and give reasonable advice to the accountability system and eventually pave the path for Chinese non-profit organization.In the first part of paper describes the purpose, methods, and ideas of the current theory and summarizes the main point of current research. In the second part defines the concept of transaction cost accountability and through a combination of domestic and foreign perspective to analyze the case of the Red Cross and UWA. In the third part to interpret and construct transaction cost theory of accountability by the non-profit organization, focusing on exploring the key factors that determine the transaction costs, to provide theoretical support. The fourth part, through the analysis of the cases aimed to conclude with some guidance to improve the development of China’s current non-profit organization.