在我国现行法中,行政免责制度尚不成熟,行政免责事由体系尚未健全。立法与理论研究均不能满足行政归责的现实需要,行政免责制度与建设社会主义法治国家的进程不相适应。文章从免责事由的概念出发,深入探讨免责事由的类型化及其现实意义。 In the current law of our country, the system of administrative exemption is not yet mature, and the system of administrative exemption is not yet perfect. Legislation and theoretical research can not meet the actual needs of administrative responsibility, administrative exemption system and the process of building a socialist country ruled by law does not match. Based on the concept of exemption, the article discusses in depth the type of exemption and its practical significance.