Administrative decision-making is an important part in government activities.It is not only the key to achieve the transformation of the government’s functions and improve the government’s performance,but also an effective activity to maintain and realize the public interests.In particular,the major administrative decision-making has greater impact on society.Therefore,once the losses caused by major administrative decision-making are enormous,the losses will not only damage the government’s image and credibility,but also directly affect the vital interests of every citizen.In order to avoid decision-making mistakes,promote the scientific and democratic level of decision-making,and establish a service-oriented and responsible government,it is necessary to unify decision-making power and responsibility,and establish the major administrative decision-making accountability system.This system has important practical significance,and it is also a requirement to achieve the modernization of the national governance system and governance capacity.At present,the theory study of decision-making accountability lags behind practice in China.At the practical level,the accountability practice is still non-institutionalized accountability,especially for the major administrative decision-making.Relevant normative documents are constantly being introduced,but there are still many problems in the practice of accountability.The regulations promulgated by the government are the guiding principles of their own administrative actions,and the reasonable and effective contents are the core of the good operation of decision-making accountability.Based on the deconstruction of the accountability system,this paper selects 122 current normative documents for administrative accountability and major administrative decision-making accountability in China,then analyzes the relevant elements in the existing text.This paper finds that there is a gap between the existing system and the idealized system design,the imperfection of the existing system leads to problems such as the difficulty of the external accountability subject’s participation,the difficulty in dividing the responsibility,the lack of standards,and the lack of procedures.These problems could be derived from the inherent attributes of decision-making,the value of accountability,the distribution of power and responsibility,and the power of accountability subject.Finally,based on the principal-agent theory,the accountable government theory,and the reality of our country,this paper puts forward suggestions to optimize the system construction.For the construction of the major administrative decision-making accountability system,we need to strengthen the accountability of the people’s congress,unify the division of responsibility,clarify the reasons for accountability,and improve the accountability procedures;for the construction of supporting systems,it is necessary to establish the decision-making evaluation system,information disclosure system,record filing system,fault-tolerant and error-correcting mechanism. |