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Abstract本文以“论实施性地方性法规的法律责任设定”为题，分析和总结了当前实施性地方性法规法律责任设定的现状及存在问题，并提出完善建议。 除引言和结语外，本文共分三章，主要内容如下： 第一章探讨了实施性地方性法规法律责任设定的基本理论。实施性地方性法规的法律责任除了具有惩罚、救济和预防三项基本功能外，还具有保障上位法实施和解决本地区实际问题的特有功能。实施性地方法规法律责任设定应遵循维护法制统一原则、可操作性原则和过罚相当原则。实施性地方法规法律责任的构造包括法律责任的认定和实施主体、法律责任的内容、法律救济的程序和免责条件。实施性地方性法规设定法律责任应符合上位法的基本原则和立法目的，不超越立法权限。 第二章以福建省实施性地方法规为样本，研究法律责任设定的现状和问题。实施性地方法规的义务性规范与法律责任条款处于一种严重的失衡状态，有义务而无责任在研究样本中普遍存在；法律责任条款存在“抄袭”上位法的现象，灵活性和针对性缺乏、适用性不强；概括设定方式过多，缺乏实质性内容；部分责任规范未考虑违法行为的情节和后果差异，过罚不当；行政责任方式的设定不合理。 第三章提出了完善实施性地方性法规法律责任设定的建议。立法者应坚持对应性原则，建立义务性规则与法律责任条款的基本对应关系，实现责任与义务的平衡；慎重选择惩罚性责任和补偿性责任；细化法律责任的内容，突出地方特色，减少使用概括设定方式；遵循过罚相当原则设定法律责任。在民事责任方面，立法者应重视民事责任的设定，加强民事责任的可操作性，合理分配民事责任方式。在行政责任方面，立法者应限制执法机关的行政裁量权，完善行政主体的法律责任，实现行政责任的规范化和具体化，充分发挥各种行政责任方式的功用。
The author studies the enactment of the legal responsibility of the implementing local regulation. Based on analysis and summarization of the present situation and problem, the author puts forward some proposals. There are three chapters in the paper besides introduction and conclusion. Chapter one discuss the general theory of the enactment of the legal responsibility of the implementing local regulation. Besides the three basic functions of punishment, relief and prevention, the legal responsibility of the implementing local regulation also has the functions of enforcing higher rank law and solving practical problems in the region. The legislator should follow the principle of legal system unity, the principle of operation and the balance principle between offence and punishment. The construction of the legal responsibility of the implementing local regulation include the identified subject and implementer, the content of legal responsibility, the procedures of remedies and the exception condition. The legislator must obey the principles and aims of higher rank laws, do not surpass the limits of legislation capability Permissions set in the context of legal responsibility. Chapter two analyzes the present situation and problem of the legal responsibility of the implementing local regulation Based on the condition of Fujian province. Mandatory rules and liability provisions are always in imbalance. Some liability provisions “plagiarize” Higher-level Law, being lack of flexibility and pertinence. The legislator use too many abstract clauses of legal responsibility which lack substantive content. Some clauses of legal responsibility are not considered the circumstance and consequences of unlawful act. Administrative responsibility is inappropriately used. Chapter Three discuss the regulations for improving the legal responsibility of the implementing local regulation. The legislator should insist on the correspondence principle, establish the correspondence between mandatory rules and liability provisions, to achieve the balance of responsibilities and obligations. And the legislator should carefully use punitive liability and compensatory liability, quantitative legal responsibility, highlighting local characteristics, to reduce abstract clause of legal responsibility. The legislator should follow the principle that punishment correspond to fault. In the context of civil law, legislators should pay attention to the enactment of civil liability, enhancing the operability of civil liability, making a Proper distribution of variety of civil liability. In the context of administrative law, the legislator should restrict the administrative discretionary right, Improving the legal responsibility of Administrative Agencies, Standardizing and concretizing administrative responsibility, give full play to the functions of administrative responsibility.