作为民主与协商的产物,行政指导在社会行政管理中发挥着越来越重要的作用,然而其归责问题却始终是一个薄弱环节,至今法律上没有明确规定,理论上也是众说纷纭,各执一词。从行政指导的分类着手,提出对行政指导“先分类,再归责”的思路,以期对行政指导的归责有所裨益。 As a product of democracy and consultation, administrative guidance plays an increasingly important role in social administration. However, the issue of imputation has always been a weak link. So far, there is no clear law in the law. In theory, there are many opinions and different opinions. word. Starting from the classification of administrative guidance, we put forward the idea of ​​“guiding the classification first, then blaming others”, in the hope of being helpful to the imputation of administrative guidance.