本文通过对雇主责任的本质进行分析,再结合国内相关归责理论,得出:雇主责任体现了纠正正义,是侵权法上的一个重要制度;雇主责任不同于雇主自己责任,属于他人责任;雇主责任不应考虑雇主在其中是否有注意义务的过失以及雇主责任的归责原则为雇主无过错原则。 By analyzing the essence of the employer's responsibility and combining with the theory of domestic imputation, this paper draws the conclusion that the employer's responsibility reflects the justice and is an important system in the tort law. The employer's responsibility is different from the employer's own responsibility and the employer's responsibility. Responsibility should not be taken into account where the employer is negligent in its duty of care and the principle of liability of the employer is the employer's principle of no fault.