Research On The Accountability Of The Charitable Organization Of Our County Under Multi-center Governance Perspective

Charitable organization has been shown as the representative of love, charity and altruism. As the principal part of the third distribution in national revenue, it plays an important role in narrowing the social gap between rich and poor and improving social equity. Especially since the policy of reform and opening up in 1978, charitable organization has gotten a new development opportunity from the support of government. So its social function has become more important. However, there are many challenges in the development of charitable organization in China. One of the biggest challenges is the lack of the accountability. As we all know, accountability is considered as the lifeblood and cornerstone of the charitable organization’s development. But a series of charity scandals make things worsened, these lead to the lower degree of public trust and hit the public charity enthusiasm. These also hinder the development of philanthropy in China. The author thinks that the priority of enhancing the accountability of the charitable organization is effectively solving the problems about legitimacy, autonomy, transparency, performance and public welfare in charitable organization’s development.Based on this goal, the author puts forward the perspective of polycentric governance theory to solve the problems about the credibility of charitable organization. As a kind of new public management paradigm, polycentric governance theory mainly advocates the concept of multiplicity, equality, interaction, and the results of excellence. Therefore, polycentric governance theory can be applied to enhance the accountability of charitable organization.As a consequence, under the guidance of polycentric governance theory and according to the problems of charitable organization in process of enhancing accountability,the author analyzes the cause of these problems to try to find solutions in the first place through the analysis of the subjects such as charitable organization, citizen and the third-party appraisal institution. And then the author can choose the best solution to enhance the accountability of charitable organization in order to establish a pattern of network governance through the relationship between the subjects such as collaboration and constraint.