Business Commons^™

Kautilya’s Arthaśāstra, from the end of the fourth century BC, provides interesting insights into the problems of governance, accounting and control in the Mauryan society. This paper uses the extent English translations of Arthaśāstra to summarize the structure of the Mauryan economy, trade, accounting and control, auditing, regulation and governance processes based primarily on Chapters 6, 7, and 8 of Book 2 of Arthaśāstra. 

Drawing on interviews conducted among leading local and international NGOs operating in China, this article examines how NGOs understand and implement good governance and accountability principles and practices. It also examines how Chinese constituents and the general public perceive local and international NGOs. The discussion provides a basis on which to assess ways of improving governance and accountability practices for NGOs operating in China.

本文研究中国公民社会组织（CSOs）在良好治理方面的作为，比 如在诚信和透明方面的表现。通过对主要的国际及国内公民社会组织的访问,本文将关注中国的公民社会组织是如何理解和实施良好的治理的.此外,本文还将关注中国的乡官人群和公众是如何看待在中国工作的国际和国内公民社会组织.最后,将通过以上方面的研究为中国公民社会组织在未来实现良好治理提出建议.