Abstract：As an important part of the supervision system of the CPC and the state, the accountability work has achieved great success, but also revealed new problems. These problems can be generalized as “accountability confusion”, which is characterized by formalization, simplification, arbitrariness and selectiveness of accountability. From the perspective of academic theory, the reasons for the accountability confusion lie in the mismatching of accountability rights and responsibilities, the lack of discipline of the accountability subjects, the difficulty in defining the accountability object, the inaccurate accountability boundary, and the inadequate standardization of the accountability process. To prevent and resolve the accountability confusion, we need to adhere to precise thinking and implement precise accountability. Precise governance and technical governance enrich the theoretical basis of precise accountability in terms of purpose and means. Based on the concept of precise governance and technical governance, the realization of precise accountability requires the coordination of technology and system. At the technical level, the approach is based on the use of technology, which drives the accurate realization of accountability by keeping trace of the core elements of accountability. At the system level, the approach is based on the problems reflected at the technical level and enhances the accuracy of accountability by improving the design of the accountability system mechanism. It is of great significance to deeply analyze the formation mechanism of accountability confusion and put forward governance strategies to encourage cadres to take on new responsibilities in the new era.
谷志军. 问责乱象的生成机理及精准治理[J]. 《深圳大学学报》（人文社科版）, 2021, 38(2): 32-38.
GU Zhi-jun. The Formation Mechanism of Accountability Confusion and the Way of Precise Governance. , 2021, 38(2): 32-38.
2021, Vol. 38 
粤公网安备44030502007936号