行政问责制自在我国启动以来,虽然已取得了一些实际成效,但在理论研究和实践效果方面依然面临诸多困境.文章首先评估了我国行政问责制的实践效果,包括取得的成就及存在的主要问题,随之深究其影响因素,最后提出应着力转变官员的执政观念,积极构建多方有序参与的问责主体架构,明晰行政问责客体、合理界定问责标准,推动问责法治化等多层面进行改革,才能逐步建立起一个规范、科学的行政问责体制.%Since administrative accountability system starts in our country,although it has achieved some practical results, the effect of its theory and practice is still facing many difficulties. Firstly,this paper assesses the practical effect of adminis-trative accountability system,including the achievements and major problems,then analyzes their impact factors. Finally,this paper puts forward that only officials focus on changing their ruling ideas,actively construct the main structure of multi order-ly participation of accountability,clear administrative accountability object,reasonably define standards of accountability,pro-mote accountability rule of law and other multi-level,so as to gradually establish a standardized and scientific administrative accountability system.
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