内部行政问责的合理性基础及制度完善

内部行政问责作为一种从行政系统内部对行政权力进行自我监督、自我制约的机制，对于我国建设法治政府、责任政府具有重要的意义。我国行政问责制的立法和实践取得了一定进展，但现有理论主张外部主体的问责还存在不足之处，无法全面彻底对行政权力进行监督制约。为此必须从新的视角探求我国内部行政问责的合理性基础，同时应从行政机关内部加强行政监察问责、完善审计问责、加快行政伦理立法三个方面发展和完善内部行政问责制度。

The Reasonable Basis of the Internal Administrative Accountability System and Its Improvement

The internal administrative accountability is a mechanism of self - supervision and self - restriction on the administra- tive power from the internal administrative system. It is of great significance for the construction of the rule of law government and responsibility government in China. By now the legislation and practice of the administrative accountability system in China has made some progress, but the existing theory claims for outer body accountability, unable to perform complete supervision and control of the administrative powers. From a new perspective, this paper explores the reasonable basis of China＇s internal admin- istrative accountability system. Meanwhile, it proposes that the administrative organs should strengthen administrative supervision and accountability, improve audit accountability, and speed up the legislation of administrative ethics, so as to develop and im- prove the internal administrative accountability system.