This chapter explains how, in the wake of the reforms implemented since the early 1980s and the desire to provide a legal framework for State action, successive statutes have laid the foundations for a system of responsibility of public authorities in the People’s Republic of China. Despite the establishment of mechanisms to enforce State responsibility, the system still suffers from a number of shortcomings. Some are inherent in the reluctance of any State to be held responsible; others are more specific and outline the contours of a regime of responsibility specific to China at a time when the country wishes to assert a government model to compete with liberal democracy. In the background, a regime of political rather than legal responsibility has emerged, which both limits the obstacles to public action (in order to ensure efficiency) and emphasizes the government’s duty to ensure common prosperity. The report examines the Chinese bureaucratic culture, its history and the specificities of the current political system to explain the origin of this specifically Chinese conception of the responsibility of public authorities.