新公共管理理论认为,仅仅利用市场竞争就能确保政府购买公共服务的问责性。然而,市场问责机制存在诸多局限性,包括前置条件偏向理想化、核心假设不一定成立、负面效果颇具威胁性等。为了开发更多潜在的问责机制,本文尝试构建一个政府购买公共服务的多元问责框架,从问责关系、问责内容、问责工具三个维度区分市场、科层、法律、专业、政治五种问责机制。综合运用五种问责机制可以有效弥补单独依靠一种问责机制的不足。 The theory of NPM believes that the mere use of market competition can ensure the government’s accountability in purchasing public services. However, the market accountability mechanism has many limitations, including the idealization of the preconditions, the lack of certainty of the core assumptions and the negative effects. In order to develop more potential accountability mechanisms, this article tries to construct a multi-dimensional accountability framework for government procurement of public services. It distinguishes market, bureaucracy, law, profession, politics from the three dimensions of accountability, accountability and accountability tools Five accountability mechanisms. The comprehensive application of the five accountability mechanisms can effectively make up for the deficiencies of relying solely on an accountability mechanism.