市场经济体制是一个社会主体分工及其权责利关系高度分化的相互竞争、相互转化、相互开放的资源系统,政府机构、非政府组织、企业和公民及其相互之间存在着错综复杂的社会职能和权责利分化。本文以当前重大安全事故频发为例,分析了市场经济条件下中国政府职能、行政权限与官员问责制之间的关系,认为只有明确划分和界定中央和地方各级政府与各级各类官员的职权、职能和职责,分清行政决策责任,行政监督责任,行政执行责任,以及官员的政治责任、法律责任、行政责任、经济责任、社会责任和道义责任等,建立和完善政府公共责任、企业投资经营责任、公民个人责任及其他社会主体责任体系,才能够有效地追问和追究其各自责任,促使其各负其责,各担其险,保证社会经济稳定、持续、健康和高速发展。 The market economy system is a resource system in which the division of labor of the social subject and its rights and responsibilities are highly differentiated and mutually competitive. Mutual transformation and mutual opening up exist among the government agencies, non-governmental organizations, enterprises and citizens and their complicated social functions Rights and responsibilities differentiation. Taking the frequent occurrence of major security incidents as an example, this paper analyzes the relationship between Chinese government functions and executive powers and officials’ accountability under the conditions of market economy. It holds that only by clearly dividing and defining the central government and local governments at all levels The responsibilities, responsibilities and responsibilities of officials should be distinguished from those of administrative decision-making, administrative supervision and administration, as well as officials’ political responsibilities, legal responsibilities, administrative responsibilities, economic responsibilities, social responsibilities and moral responsibilities, so as to establish and improve the government’s public responsibility, Only when the enterprise invests its management responsibilities, citizens’ individual responsibilities and other social subject responsibility systems, can they effectively pursue and hold their respective responsibilities and urge them to shoulder their respective responsibilities and bear the full risk and ensure the social economy is in a stable, sustained, healthy and rapid development.