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财务问责是慈善问责的关键和难点所在。对慈善组织进行财务问责是慈善组织回归正道、重塑形象和提升公信力的关键所在。制约慈善组织财务问责的因素包括法律缺失、所有者缺位、内部治理不完善、政府庇护等,笔者建议通过加快相关立法、提升问责能力、完善内部治理、实施协同治理、履行公共责任、改革管理体制等措施来改进慈善组织的财务问责。
Financial accountability is the key and difficult part of charity accountability. Financial accountability to charitable organizations is the key to the return of charitable organizations to the right path, reshaping their image and enhancing their credibility. The factors restricting the financial accountability of charitable organizations include the absence of law, the absence of owners, the imperfection of internal governance and the protection of the government. The author suggests that by accelerating relevant legislation, enhancing accountability, improving internal governance, implementing coordinated governance and fulfilling public responsibilities, Reform management system and other measures to improve the financial accountability of charitable organizations.