非营利组织问责:概念界定、要素分析与限度把握

Accountability of Non-profit Organization:Concept Definition,Factor Analysis and Limit Holding

随着非营利组织规模的扩张、吸引资金的激增和塑造公共政策力量的增强,对其进行问责成为近年来各界关注的热点。非营利组织问责由问责主体、问责客体、问责内容、问责方式和问责效果五个要素构成。可以从代表性概念视野下问责的定位判断、多重利益相关者视野下问责的回应对象选择、自主性维持视野下问责的自律他律机制的平衡选择等方面对非营利组织问责的限度进行探讨。

With the expansion of the non-profit organization scale,the sharp increase of attracting funds and the enhancement of shaping public policy power,accountability on it has become a hot issue concerned by the public.The accountability of the non-profit organization includes accountability subject,object,content,way and effect.We can discuss the limit of the accountability from three aspects as the positioning judgment in the view of representative concept,the response object choice in the view of multiple interest-related parties and the balanced selection of autonomy and heteronomy mechanism in the view of autonomous maintenance.