Power means responsibility, and responsibilities must be shouldered. Loyalty, cleanliness, and responsibility are the political requirements that the party places on leading cadres. This book closely follows the spiritual theme of the "Accountability Regulations of the Communist Party of China" and interprets issues such as the meaning of accountability, accountability requirements, accountability principles, accountability subjects, accountability objects, accountability content, accountability situations, accountability methods, accountability implementation and other issues to help party members and party leading cadres accurately grasp the essence and requirements of the "Accountability Regulations" and better grasp accountability work procedures and norms.