实现国家治理现代化,建立以决策问责为核心的责任政府是关键。然而,当前中国以责任政府建设为目标的问责实践却呈现出“重执行、轻决策”的特征,对决策失误缺乏有效的责任追究,造成了决策失误多发与决策问责缺乏并存的现象。从主体与责任的视角观察,造成这一现象的根本原因有两个方面:一是决策责任主体的多元性形成了主体间的内在张力,导致责任追究中的“多只手难题”;二是决策责任类型的多样性形成了各责任类型的不同适用情形,导致责任追究中的“多责任混乱”。对此,应当以明晰公共决策的责任主体和明确公共决策的责任类型为着力点,在厘清集体决策责任与个人决策责任界限的基础上,通过建立科学的决策责任终身追究制度和责任倒查机制,实现决策问责制度的优化重构。 To realize the modernization of state governance and to establish a responsible government with decision-making accountability as the core is the key issue. However, at present, China’s accountability practice with the goal of responsible government building shows the characteristics of “re-execution and light decision-making”, lack of effective accountability for mistakes in decision-making, and the co-existence of multiple policy mistakes and lack of accountability for decision-making phenomenon. From the perspective of the subject and responsibility, the root causes of this phenomenon have two aspects: First, the pluralism of the subject of decision-making responsibility has formed the internal tension between the main bodies, resulting in “difficult problem of multiple hands ” in accountability; Second, the diversity of the types of decision-making responsibilities has led to the different application of various types of responsibility, resulting in “multiple liability chaos” in accountability. In this regard, it is necessary to clarify the limits of collective decision-making responsibility and personal decision-making responsibilities by clarifying the main responsibility of public decision-making and the type of responsibility for public decision-making. By establishing a scientific lifelong pursue system and accountability mechanism So as to realize the optimization and reconstruction of decision-making accountability system.