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20See Barbara S. Romzek and J. Dubnick. Melvin, Accountability in the Public Sector: Lessons from the Challenger Tragedy, Public Administration Review, Vol 47, Issue 3, 1987, PP227—238. M. Edwards, and D. Hulme, NGO Performance and Accountability: Introduction and Overview, in M Edwards & D Hulme (eds.), Non-Governmental Organisations-Performance and Accoutability: Beyond the Magic Bullet, London: Earthscan Publications, 1996, PP3-16. A. Najam, NGO Accountability: A Conceptual Framework, Development Policy Review, Vol 14, 1996, PP339-353. Robert. S. Gilmour and L. Jensen, Reinventing Government Accountability: Public Functions, Privatization and the Meaning of State Action, Public Administration Review, Vol 58, Issue 3, 1998, PP247—257.
21参见 葛家澍：《市场经济下会计基本理论与方法研究》，中国财政经济出版社1996年版，第76页。
22See Harry I. Wolk and Michael. G. Tearney, Accounting Theory: A Conceptual and Institutional Approach, Fourth Edition, 东北财经大学出版社1998年影印版, P178.
23转引自 前引 葛家澍：《市场经济下会计基本理论与方法研究》，第77—78页。
24See Robert Charles Clark, Corporate Law, Little, Brown and Company, 1986, Pp675—704; see also Melvin A. Eisenberg, The Conception that the Corporations is a Nexus of Contract, and Dual Nature of the Firm, The Journal of Corporation Law, 24, 819, 827—830, 1999.
25See Peter Barberis, The New Public Management and A New Accountability, op., cit.; P. Dunleavy and C. Hood, From old Public Administration to New Public Management, Public Money and Management, Vol. 14, Issue 3, 1994, PP9-16; O. E. Hughes, Public Management and Administration, Basingstoke: Macmillian, 1994; A. Massey, Cilvil Service Reform and Accountability, Public Policy and Administration, Vol. 10, Issue 1, 1995, PP16—33; R. Pyper, Ministerial Responsibility and Next Steps Agencies, in P. Giddings, eds., Parliamentary Accountability: A Study of Paliament and Executive Agencies, Basingstoke: Macmillan, 1995, PP19—32.
26参见 周志忍、陈庆云：《自律与他律—第三部门监督机制个案研究》，浙江人民出版社1999年版，第24页。
27See Charity Commissioners for England and Wales, Charities—The New Law: A Trustees’ Guide to the Charities Act 1992, London: Charity Commissioners for England and Wales, 1992; see also L. Williams, Government by Agency: Lessons from the Social Programme Grants-in-aids Experience, New York: Academic Press, 1989.
28See Donald F. Kettl, Sharing Power: Public Governance and Private Markets, Washington, D. C.: The Brookings Institution, 1993, P13.
29See Donald F. Kettl, Sharing Power: Public Governance and Private Markets, op., cit., P175—176.
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