Research on the Accountability System for Government Investment Projects Based on SCP Paradigm

China is in its flourishing period of government investment project at present. However, the utilization ratio of government investment is not very satisfying. The purpose of this paper is to create and analyze a feasible accountability system in order to ensure better performance of government investment projects. In this study, an accountability system is created on the basis of SCP paradigm. The criteria of responsibility attribution (S and C) can be abstracted and listed according to relevant regulations and laws and project contracts, and attributing responsibility or not can be determined by the performance of government investment project (P). Then responsibilities can be attributed according to backward SCP paradigm. The findings indicate that the result of responsibility attribution is either any stakeholder´s illegal conduct or the defect in the institutional arrangement and different measures should be taken under different situation.