建立有效的问责法律制度,既是一个重大的理论问题,又是一个艰巨的社会实践课题。实践表明,问责制不仅是加强权力监督制约的重要环节,同时又是建设法治政府和民主政治的必由之路。目前我国关于问责制的理论研究,主要集中在政治学和法学领域。本文将从我国问责制度的相关理论现实中问责制的立法、实施和缺陷进行阐述,并最终提出构建措施。 Establishing an effective legal system of accountability is not only a major theoretical issue but also an arduous task of social practice. Practice shows that the accountability system is not only an important link to strengthen supervision and control of power, but also the only way to build a government ruled by law and democratic politics. At present, the theoretical research on accountability in our country mainly focuses on political science and law. This article elaborates the legislation, implementation and defects of the accountability system in the related theoretical reality of our country’s accountability system, and finally proposes the measures for its construction.