委托代理视角下非营利组织第三方问责的困境与出路

The Dilemma and Way-out of the Third Party Accountability of Non-profit Organization under the Perspective of Principal Agent

第三方问责较其他问责方式在独立性、专业性和问责信息广泛性等方面具有独特的优势,解决非营利组织的逆向选择、道德风险等问题需要引进第三方问责的方式。非营利组织第三方问责面临着社会评估公益基金匮乏、信息来源渠道窄、问责主体法律地位不明确、问责机构建设不完善、问责能力弱等方面的困境。为此,应通过政府引导和支持、扶持第三方问责主体在我国的发展、解决第三方问责机构弱小、法律不健全等问题;通过拓展问责信息的来源,解决因问责信息来源匮乏而导致的问责结果不准确的问题;通过完善第三方评估机构的建设,提高第三方问责的能力。

Compared with other ways of accountability, third -party accountability has some unique advantages in some aspects like independence, professional and universality ofaccountability information. To solve adverse selection and moral risks of non -profit organization, the third-party accountability needs to be introduced. The third party accountability of non-profit organization is facing such problems such as lack of charitable fund for social assessment, narrow channel of information source, ambiguous legal status of accountability subject and weak accountability. To this end, problems of weak third party accountability institution and imperfect law should be solved through government guidance, support the development of the third party accountability subject in our country. The extension of accountability information resources helps to deal with inaccurate accountability results due to lack of accountability information. Besides, through the perfection of third -party ;s assessment agencies, the ability of third -party must be improved.