Abstract: Based on the holistic principle of system theory， the overall analysis framework for the inaccuracy of the intra-party accountability objects can be constructed from the three levels of individual， organization， and the relations between the individual and organization. From the perspective of the holistic analysis framework， the manifestations of the inaccuracy of the intra-party accountability objects are as follows: at the individual level， accountable non-leading cadres are used to replace accountable leading cadres， and accountable current leaders are used to replace accountable incumbent cadres; at the organizational level， accountable lower-level organizations are used to replace accountable higher-level organizations， and accountable territorial administrations are used to replace accountable vertical management departments; at the individual-organizational level， individual accountability and collective accountability are replaced with each other. Through investigation of its roots， it is found that the causes for the inaccuracy of accountability objects in the party include confusion of discipline objects with accountability objects and incompleteness of lifelong accountability mechanisms on the individual level; the party responsibilities systems of isomorphic responsibility and the spamming of responsibility contracts by vertical management departments on the organizational level; the unclear division of individual and collective responsibilities， and the negative influences of avoidance strategies on the level of the collective-organization relations. Countermeasures are as follows: at the individual level， correctly distinguish disciplined objects and accountability objects， and improve the life-long accountability mechanism; at the organizational level， build an isomerous party responsibility system， and clean up the “responsibility contracts” of vertical management departments; at the level of individual-organization relations， clearly separate individual and collective responsibilities， and combine collective accountability with individual accountability to curb blame-avoidance strategies.

Key words: intra-party accountability; accountability object; system theory; precision accountability