公信力是问责制的灵魂。问责公信力的高低,不仅关系到问责制度本身的成败,还影响到政府公信力的强弱、政府的合法性基础,以及社会信用体系的建设。问责公信力的得失贯穿于问责制度的制定、执行和评估反馈整个过程之中,受到多种因素的影响,主要包括:理念要素、法律要素、体制要素、程序要素、组织要素、主体要素等方面,其中理念是前提,法律是基础,体制是核心,程序是关键,组织是保障,主体是重点。 Credibility is the soul of accountability. The level of accountability credibility, not only related to the success or failure of the accountability system itself, but also affects the government’s credibility, the legitimacy of the government, as well as the construction of social credit system. The gains and losses of accountability credibility throughout the entire process of accountability system formulation, implementation and evaluation of feedback, are subject to many factors, including: the concept of elements, legal elements, institutional elements, procedural elements, organizational elements, the main elements Among them, the concept is the premise, the law is the foundation, the system is the core, the procedure is the key, the organization is the guarantee and the subject is the key.