侵权责任归责原则在侵权责任法中具有重要地位,是侵权法理论的核心。归责原则是处理侵权纠纷的基本准则,对于确定侵权责任的性质,保护受害者的合法权益等等具有重要意义。本文通过对归责原则概念以及发展趋势的阐述,分析了各种学说的观点,分析了我国的侵权责任归责原则体系。 The principle of attribution of tort liability plays an important role in tort liability law, which is the core of tort law theory. The principle of attribution is the basic criterion for dealing with infringement disputes, which is of great significance for determining the nature of infringement liability and for protecting the legitimate rights and interests of victims. This essay analyzes the concept of imputation principle and its development trend, analyzes the viewpoints of various theories and analyzes the system of imputation principle of tort liability in our country.