Abstract: At present， the existing studies on administrative inaction in the academia are mainly carried out from the perspective of a single element of accountability mechanism. Based on the previous research， this paper is unfolded with the correlation of various accountability elements and different types of administrative inaction with the purpose of constructing the three-dimension analysis framework of “accountability subject-accountability object-accountability content” of administrative inaction. Under this framework， three types of administrative inaction (cannot do， dare not to do and not willing to do) are generated respectively by aggravating the unreasonable right and liability allocation of accountability subject， responsibility-performing risk of accountability object and unbalanced setting of accountability content under high-pressure anti-corruption. On the basis of this analysis， the perfection of accountability elements should be regarded as the governance mechanism for administrative inaction. The generation mechanisms of the three types of administrative inaction mentioned above could be cut off through the reasonable allocation of right and liability of accountability subject， reducing responsibility-performing risk of accountability object and balanced accountability content， and the precise governance of administrative inaction would be realized.

Key words: high-pressure anti-corruption, administrative inaction, accountability element, precision governance