在处理公共安全事故中对领导责任的过度诠释导致问责制的真正内涵被集体忽略。问责制是由角色担当、说明回应和违法责任组成的三段式,代表着现代经济和社会中责任作为一种制度结构具有的整合功能。市场监管是一种特殊的政府经济行为,对监管者问责的关键在于准确评价其监管绩效,须在考虑其制度角色和制度能力的基础上实现激励与惩罚兼容,尤其应允许并激励其援用“业务判断规则”对其监管行为进行解释和说明。滥用领导责任、动辄引咎辞职既无助于事件的解决,对官员个人也不公平,在公私融合、经济国家的背景下更会损害中国发展的制度竞争力。公共安全事故不仅考验政府及官员的应急能力,更拷问整个社会在突发事件下的整体素养,它启示我们应当修正改革开放以来形成的高度外向和功利的绩效评价标准,转而构建一种理性、沟通与宽容的社会价值观,实现政府与社会的共同进步。 Excessive interpretation of leadership responsibilities in handling public safety accidents led to the collective neglect of accountability. The accountability system is a three-stage system that takes the role of responsibility and accounts for the response and liability. It represents the integration function of responsibility in the modern economy and society as an institutional structure. Market supervision is a special kind of government economic behavior. The key to accountability to regulators lies in accurate assessment of their regulatory performance. They must be compatible with incentives and penalties on the basis of their institutional roles and institutional capabilities. In particular, they should be allowed and encouraged “Business judgment rules ” to explain and explain its regulatory behavior. The abuse of leadership responsibility and frequent resignations will not help solve the incident and will be unfair to individual officials. It will also undermine the institutional competitiveness of China’s development in the context of public-private integration and economic countries. Public safety incidents not only test the emergency response capacity of government and officials, but also torture the whole society’s overall accomplishments under emergencies. It suggests that we should correct the highly outward-looking and utilitarian performance evaluation standards formed since the reform and opening up, and instead construct a rational , Communication and tolerance of social values, to achieve common progress of government and society.