As to national audit institution and auditors,accountability means having a clear understanding of their social responsibilities,and performing their duties actively,objectively,impartially and efficiently in order to improve the performance of government.

However,I argue that deserved punishment neither can reflect the full result of law,nor can reflect the dialectic relation between a crime, criminal liability and a penalty;on the other hand,deserved punishment didn′t accord with the basic meanings of principle of suitable punishment for crime;thereby,incurring criminal liability should take pl.