权力与积极责任、消极责任三者之间保持必要的张力关系是实现权责一致的底线要求，其共同指向应该是公共利益。权责一致是一个历史的范畴，在不同的发展阶段其表现形式及实现方式是不同的。更重要的是，理想状态下的权责一致在现实发展中很难完全实现，以至于权责关系的历史发展进程更像是一个权责不断背离的过程。权责背离是客观存在于西方民主制发展过程中的，甚至是嵌入官僚制的理论预设中的，这就造成了无论用什么方法期望实现权责一致，总是难以摆脱权责背离的阴影和羁绊。这其中固然有超越于时代发展局限的共性原因导致的权责背离，但更多的是由于时代发展及公共行政在特定历史背景中做出的制度安排而产生的权责背离。治理兴起后，扩大了权责一致理想与现实之间的断裂程度。然而，纵使面临这些挑战，我们仍可以从中看到一线希望。对于权责关系来说，就是要冲出狭隘的主体、内容、对应等传统观念羁绊，站在传统权责关系之外重新审视和安排权责关系。更为根本的是，应突出对人的主体性价值的强调和尊重，以超越法治的伦理道德约束权力行使行为，强调积极的责任意识对于权力的引导作用，并且激发公民、社会对于公共治理的贡献潜力，加强包括公民在内的多元治理主体之间的沟通、对话、协商，以“反思理性”及“对话理性”弥补“工具理性”原动力不足的弊端，将人的自主统治、自觉行为及自我约束力作为促进社会发展及人的全面自由发展的根本推动力，使权责一致趋向一种伦理自觉。

Power，responsibility and accountability maintaining the necessary tension is the lowest request about power and responsibility/accountability in line.They are all aiming at fulfilling the public interest.Through the analysiswe can draw the conclusion that power and responsibility/accountability in line is in the historical context.The realization varies from time to time.More importantly，it is almost impossible tomake power and responsibility/accountability in line come true exactly in reality.we believe that the deviation is the objective existence in a democratic system in the development process，or even embedded in the bureaucratic system.Regardless of which any method expected that realizes the power and responsibility to be consistent，hardly can gets rid of the shadow which and the fetters with difficulty the power and responsibility departs from each other.Among these reasons，there are common causes beyond the limitations of times; however，more is due to the new development and public administration in the specific historical context of the institutional arrangementsmade by the powers and responsibilities arising from departure from the situation.After the emerging of the Governance，the linkage among multi－subjects is increasingly obvious.However，even if faced with these challenges，we still can see a glimmer of hope.As for the power and responsibility/accountability，the main task is to get rid of the traditional ideas fetters content，and correspondence.Standing outside the traditional view，re－examine and arrange the relations.More fundamentally，we should highlight the value of human subjectivity and beyond the rule of law，bound by ethical and moral exercise of power behavior，emphasizes the positive sense of responsibility for the guiding role of power.And to stimulate civil society＇s contribution to public management of meaning and strengthening the diversity of governance，including citizens，the communication between the main body，dialogue，consultation.Make up“the tool rationality”with“the dialog rationality”and“the reconsideration rationality”，and makes the person＇s self－rule and self－conscious act as a binding force for social development and human full free development of the fundamental driving force.So that draws power and responsibility/accountability in line towards a moral conscious.