Abstract: Accountability is the soul of charitable organization. However, the current domestic charitable scandals emerge in an endless stream, which not only seriously attack the holy image of charitable organizations in public, but also affect the long-term development of charitable organization. Therefore, researching on the loss of accountability of charitable organizations has important significance on theory and practice. By and large, domestic and foreign scholars focus the study on the 4 aspects: connotation of accountability of charitable organizations, the causes of loss of accountability, its evaluation criteria of accountability and measures to reshape. These studies provide us a good academic foundation to think of the loss of accountability of charitable organizations and reshape the public image of charitable organizations.

摘要： 公信力是慈善组织的灵魂。然而，当前国内慈善组织的丑闻事件层出，不仅沉重打击了慈善组织在公众心中的神圣形象，而且在一定程度上严重影响了慈善组织的长远发展。因此，对慈善组织的公信力流失问题进行研究，具有重要的理论和实践意义。综合国内外学者的观点，其研究的重点集中在慈善组织公信力的内涵、公信力流失的原因、公信力评估及公信力的重塑路径4个方面。这些研究为我们反思慈善组织公信力流失现象以及加强监管、重塑慈善组织的公众形象提供了很好的学术基础。