Research In Conduct Accountability Of Non-profit Organizations-under The Perspective Of Stakeholder Theory

In China the development of nonprofit organization has entered a new period during the late 1990 s,and now it plays a more and more important role in social governance.Recently,NPOs have irreplaceable impact in lists of areas: Constructions of economy,aid of the poor,public health,protection of environment and education.However,high frequency of corruption has directly affected the credibility of the whole non-profit organization industry,which has also led to the weakening of its ability to absorb social funds.Consequently,it is imminent to construct a system of accountability and to remodel the credibility of nonprofit organizations.In this paper,we employed stakeholder theory as the theoretical analysis tool,and we conducted research in behaviors of NPOs under documentary analysis and induction approach.Primarily,we introduced the stakeholders theory and defined that the internal stakeholders are front-line staffs and volunteers,while the external stakeholders are the government,donors,beneficiaries and public,etc.Under this framework,we analyzed the necessity,procedures and consequence of accountability of non-profit organizations.Secondly,weanalyzed the dilemma of Accountability,and then this paper attempted to deal with the special questions,which include diversification of stakeholders,indirectservice,measurement of output,difficult evaluation and weak independence.The insufficient development of our countries' NPOs are the less competitive environment and the shortage of supervision.Detail our countries' laws lack specific rules to ensure the implementation of NPOs,and Government deregulation has neglected the daily management of nonprofit organization;Donors,beneficiaries,and public did not play a role of supervision preferably,and the whole industry has not form the certain standards,although nonprofit organization has great limitation on self-discipline.Therefore,we rebuild the accountability system for our countries' NPOs,we give suggestions to optimized legal policy environment and strengthen government supervision to regulate government accountability;through in the inspiring donors,beneficiaries andpublics regulation on behaviors of NPOs,constructing independent third party to value.Enhancing the supervision of media industry association,the social function will be complicated.Toreinforce the self-discipline of non-profit organization,we shouldimprovethe internal governance structure,enhance the information openness,consummate the financial management and establish the organizational culture focusing on mission.