近年来,行政指导在行政管理领域的运用急速攀升,其作用越来越得到学界和实务界的认同。本文从有利于行政指导归责的视角,提出全新的行政指导分类,以期对这一领域有所裨益。 In recent years, the use of administrative guidance in the field of administration has been rapidly increasing, and its role has been increasingly recognized both academics and practitioners. This article proposes a new classification of administrative guidance from the perspective of being helpful to administrative guidance, with a view to the benefit of this field.