摘要:中国行政问责制自“非典”时期正式走进公众视线，至今行政问责建设成效显著，但也面临着一系列现实难题与制度缺陷，笔者对行政问责制的理论基础进行了研究。本文围绕我国行政问责制问责主体单一、问责对象不清、问责程序不够规范、责任追究不力、问责信息不充分五个方面的不足，结合境外行政问责制的相关规定，提出了相应的建议，试图寻求完善我国行政问责制相关立法的有效途径。

关键词：行政问责制；理论基础；法律缺陷；制度完善

Abstract:Administrative accountability system in China from "SARS" period officially entered the public eye, has the administrative accountability construction effect is distinct, but also faced with a series of practical problems and institutional defects, the author of the administrative accountability system from the perspective of. This paper on China's administrative accountability system accountability main body is single, accountability object is not clear, the accountability procedure is not standard, inadequate accountability, accountability information not fully five deficiencies, combined with the overseas administrative accountability of the relevant provisions, put forward the corresponding proposal, seeking to improve the administrative accountability system in China the legislation

effective way.

Key words: Administrative accountability system; theoretical basis; legal defects; system perfection

　　　为了加强对行政权力的制约和监督，预防和惩处官员滥用权力和违法乱纪，许多国家都实行了官员问责制，这些制度和实践值得我们参考借鉴。

     问责需要有前提，这就是要明确责任。瑞典公共管理局把瑞典的政府部门及其官员的责任划分为三类，即法律责任、政治责任和道德责任。法律责任又具体分为刑事责任、赔偿责任和纪律责任。政治责任主要是指民选官员应该对其政党及选民负责，内阁成员应该对议会负责。道德责任是指官员必须具备优秀的职业道德，严格自律，树立良好的形象。