Analysis on Accountability System of Public Welfare Foundation in Our Country

摘要

Since the reform and opening up, economy in China flourishes gradually, GDP grows rapidly and social polarization is also expanding sharply. Therefore, the idea of "supporting the poor and relieving vulnerable groups" has sprung up since ancient times. At present, the government has been unable to meet all requirements of social welfare, so their attitude towards charitable activities becomes more positive and they encourage it. Public welfare foundations aiming at developing philanthropy spread all over China like mushrooms after rain. But with exposure of accounting scandal of increasingly number of public welfare foundations, the sense of trust from the public for public welfare foundations reduces gradually as well. Aiming at problems existing in development of foundations, this article puts forward the solution - accountability. There are many forms of accountability. The following part mainly discusses external accountability with contributor as subject identity and internal accountability of establishing internal audit department, looking forward to better development of public welfare foundation in our country.