國際非政府組織（INGOs）隨著全球化成長，帶著核心價值和使命進行跨國界 操作與倡議，為其他國家公民提供服務。政治上的支持和資金的獲得，讓組織能夠 在全球場域發展，影響力的規模從地方到國家到區域，甚至擴散到全球。但是權力 和資金可能被濫用，不符合治理目標或民主社會價值，因此須要建立課責機制加強 治理。本研究的主要目的是探討國際NGOs 之課責，瞭解三個方面的問題：為什麼 要課責？受誰課責？以及如何課責？方法上以課責相關理論與概念為基礎，主要運 用利害關係人分析，檢視在全球脈絡運作的INGOs 之課責關係和機制。本文發現 INGOs 的課責挑戰與全球化過程本身連結，政治機會結構建立其與政治、資金的關 聯，進而影響其治理並形成課責上的挑戰；雖然INGOs 以自律實踐回應課責的要 求，但是其不僅面對捐助者和內部管理者及員工，還包括國家、地方分會、受惠者、 社會公眾等各種不同利害關係人，以及各種相應的課責機制之問題；INGOs 面對的 未來課責議題主要有：全球治理網絡與課責落差的消除，以及透過適應學習來平衡 內/外的多樣課責。

There has been a significant growth in international non-governmental organizations (INGOs) in the past few decades. The INGOs engaged in both operational and advocacy activities within and across national boundaries to carry out their mission, vision and values. They performed at many levels from local to national to global. Political opportunity structure increased sources of funding and to gain political influence and access. As the influence and power of NGOs grow with increasing corruption and misuse of funds, more requests are made for stronger systems of accountability. This paper investigates the influence of stakeholders on accountability relationships and the mechanics of accountability. Key questions about accountability: to whom, for what and how. The critical challenges of accountability in the global context are how to engage diverse stakeholders. This paper concludes some issues of accountability for the future, such as accountability in governance networks, or adaptability and learning.