行政问责是人民主权的逻辑必然、政治文明的必然要求和改善中国政治生态的现实需要。行政问责的实现有赖于制度的建构,当前需要关注问责的主体、客体、范围、程序和责任体系等方面。本文指出行政问责的推进要在营造氛围、健全法制、创新机制、配套推进等关键点加以突破。 Administrative accountability is the logical necessity of people’s sovereignty, the inevitable requirement of political civilization and the realistic need of improving China’s political ecology. The realization of administrative accountability depends on the construction of the system. At present, we need to pay attention to the subject, object, scope, procedure and responsibility system of accountability. This paper points out that the promotion of administrative accountability should make breakthroughs in such key points as creating an atmosphere, improving the legal system, innovating the mechanism and supporting the promotion.