摘要
本文根据问责方偏好与组织使命的吻合程度和问责方对负责方的强制程度,为非营利组织问责提供了一个新的分类——自我问责、层级问责、社会问责、法令问责。问责成本可以分为狭义实施成本和机会主义成本,其中实施成本随吻合程度或者强制程度的上升而上升,机会主义成本随吻合程度或者强制程度的上升而下降。问责类型的选择和组合主要是一个成本权衡的问题,不同情境的最优问责有匹配的吻合程度和强制程度。
Based on coincidental degree of accountee＇ s preference and organization＇s mission and coercionary degree of aceountee over accountor, this paper provides a new typology for nonprofit accountability： self accountability, hierarchical accountability, social accountability, and mandate accountability. Accountability cost can be divided into enforcement cost in a narrow sense which is positively related to coincidence degree as well as coercion degree and opportunity cost which is negatively related to them. Accountability types＇ selection as well as combination is a cost trade - off problem which means that optimal account- ability in some situation has its own matching coincidence degree and coercion degree.
出处
《中国行政管理》
CSSCI
北大核心
2012年第7期104-109,共6页
Chinese Public Administration
基金
国家社科基金重大项目"中国特色社会主义社会管理体系研究"(项目批准号:11&ZD070)
江苏省教育厅哲学社会科学重点研究基地"南京大学公共事务与地方治理研究中心"项目
南京大学"985"三期文科改革型项目"社会治理的历史与逻辑--走向服务型政府的公共行政理论发展研究"的阶段性成果
关键词
非营利组织
非政府组织
问责
实施成本
机会主义成本
Nonprofit Organization
Nongovernmental Organization
Accountability
Enforcement Cost
Opportunity Cost
