Abstract: Administrative accountability as a responsibility of oversight and accountability mechanisms,is not only a political, administrative and legal aspects of the values,but also ethical values,such as bringing government to fulfill its responsibility and building a responsible government,regulating the exercise of power and boosting the power of goodness, respecting for "public opinion" and achieving the public interest,as well as promoting moral duty and shaping of administrative ethical personality and so on.

Key words: administrative accountability, responsible government, power of goodness, public interest, ethical personality

摘要： 行政问责作为一种责任监督和追究机制,不仅具有政治、行政和法律等方面的价值,也具有重要的伦理价值,它们主要体现在:促进政府履行责任伦理构建责任政府,规范权力运行助推权力向善,尊重“民意”实现公共利益和弘扬道德责任塑造伦理人格等方面。

关键词: 行政问责, 责任政府, 权力之善, 公共利益, 伦理人格