中文摘要：

强化廉政问责、落实国家治理主体的廉政建设责任是党的十八大以来我国廉政建设领域的一项重要＂新常态＂,对提升国家廉政建设水平产生了积极效应。运用政治系统理论、道德责任理论、社会资本理论、交易成本理论和人民主权理论对廉政问责的价值和过程进行剖析和论证,能够发现和厘定廉政问责背后蕴含的运作机理和价值取向,并由此对国家廉政建设的深入发展提供借鉴对策。

英文摘要：

Strengthening integrity accountability and implementation of state governance subject construction of a clean and honest administration is an important new normal of our country＇s clean and honest administration since the 18 th CPC National Congress,which has a positive effect on the promotion of the national integrity.Using political system theory,moral responsibility theory,social capital theory,transaction cost theory and the theory of people＇s sovereignty to analyze and demonstrate the value and the process of the honest and clean government accountability,we can find and clarify the mechanism and values behind the integrity accountability,and thus provide reference countermeasures to the further development of the national integrity.