中文摘要：

行政问责法治化的内涵包含两个方面：一是形式的法治化,即要建构完善的行政问责法制制度体系;二是实质的法治化,即所建构和实施的行政问责法律制度体系符合正义、权力制衡、民主参与的价值要求。形式法治化和实质法治化的有机统一与融合是推进行政问责法治化的关键所在。行政问责法治化的全面铺展,不仅需要完整统一的行政问责法律制度体系的有效支撑,更为要紧的则是要通过公民有效参与行政问责立法民主机制的设计,以促进行政问责法律制度体系更好地彰显正义、权力制衡和民主参与的价值诉求,从而达成行政问责的善治目标。

英文摘要：

The essence of legalized administrative accountability consists of two aspects：one is to construct a complete system for administrative accountability legalization,i.e,formal legalization and the other is to make sure that both construction and implementation of such a formal legalization conform to people’s appeal for justice,liberty,power balance and popular sovereignty,namely substantial legalization.A harmonious and efficient combination of formal legalization and substantial legalization is the key to boost administrative accountability legalization.A comprehensive unfolding of legalized administrative accountability calls for not only an effective legal system but also a wide participation from the public during the process of system design and construction.Thereby,value appeals such as popular sovereignty,power balance,justice and liberty can be met accordingly and hence the aim for good governance can he achieved finally.