本文主要从“责任”一词起,探讨了责任、公共受托责任和公共财政责任的概念;分析了政府责任的研究视角,包括行政法学的权责一致理论、社会伦理学的责任伦理理论和契约学的委托代理理论,并采用了公共受托责任代替政府责任的观点;提出了公共受托责任和公共财政责任的新定义;最终也理清了责任、公共受托责任与公共财政责任之间的关系。 This article mainly discusses the concepts of responsibility, public fiduciary responsibility and public financial responsibility from the perspective of “responsibility ”; analyzes the research perspective of government responsibility, including the consistent power and responsibility theory of administrative jurisprudence, the social responsibility ethics theory And contractual theory of principal-agent, and adopted the idea of ​​public fiduciary responsibility instead of government responsibility; put forward the new definition of public fiduciary responsibility and public financial responsibility; and finally clarified the relationship between responsibility, public fiduciary responsibility and public financial responsibility relationship.