良好的行政责任制度是保障和实现行政责任的基本前提。
Good administrative accountability system is basic premise to guarantee and carry out administrative accountability.
减少和防止自由裁量权不当行使的对策是加强教育，公开结果，推行税务行政责任制度等。
The ways to reduce and prevent abuse of the power are enhancing education, opening result and carrying out tax administration responsibility system, and so forth.
民事责任制度的实施可以使受损害的投资者得到救济，这是行政责任和刑事责任制度所不具有的机能。
Operation of the civil liability ascertainment will help in compensating the aggrieved investors, which is impossible by operation of the practice of administrative punishment or criminal penalties.
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