作为民主与协商的产物,行政指导在社会行政管理中发挥着越来越重要的作用。然而其归责问题却始终是一个薄弱环节,至今法律上没有明确规定,理论上也是众说纷纭,各执一词。本文本着提出对行政指导“先分类,再归责”的思路,对行政指导类型化归责的基准进行阐述,以期对行政指导的归责有所裨益。 As a product of democracy and consultation, administrative guidance plays an increasingly important role in social administration. However, the issue of liability has always been a weak link, so far there is no legal regulation, in theory, there are divergent opinions and different opinions. Based on the idea of ​​“classifying first, then blaming ”, this paper elaborates on the base of imputation of administrative guidance, in the hope of benefiting the imputation of administrative guidance.