领导责任是问责制的核心组成部分,规定在党的纪律条例和行政法规之中。领导责任和直接责任相对,在事故发生之后,如何确定非直接的领导责任,在现行的理论中并没有得到阐释。从目前的规则和实施来看,领导责任不仅属于政治责任,而且也是法律责任,是对由于懈怠和不作为,和事故之间存在“非直接因果关系”的一种新型责任。公法上并不存在着“非直接责任”的司法审查,而私法的侵权模式也不能通过法院对行政机关的自由裁量进行审查,由此,领导责任类似于公司法的“督导系统”的责任,包括“红色警报”和“警察巡逻”的事前义务,以及作为免责事由的“业务判断规则”。同时,责任追究和组织的激励之间存在着紧密关系,政府组织的公共性也要求有更广泛的免责事由,进而本文批评了现有的领导责任实施中的不足。 Leadership responsibility is the core component of the accountability system, stipulated in the party’s discipline regulations and administrative regulations. The relative responsibility of leadership and direct relative, in the accident, how to determine the indirect leadership responsibility, in the current theory has not been explained. Judging from the current rules and implementation, leadership responsibility is not only a political one but also a legal one. It is a new type of responsibility for “indirect causality” between slamming and inaction because of slackness and inaction. Public law does not exist “indirect responsibility” of the judicial review, and private law infringement model can not pass the court to review the administrative discretion, therefore, the leadership responsibility is similar to the responsibility of the “supervisory system” of the company law, Including the “red alert” and “police patrols” in advance of the obligations, as well as exempt from the “business judgment rules.” At the same time, there is a close relationship between the accountability of responsibility and the motivation of the organization. The publicity of the government organization also requires a broader exemption, which in turn criticizes the existing deficiencies in the implementation of the leadership responsibility.