Abstract: Duty dereliction resignation is a new phenomenon of political civilization which takes shape under the mode of government responsibility.The government party has brought up the important address of "political civilization",but the study of the phenomenon of Duty Dereliction Resignation is still at its early stage and theorists and scholars have not attached enough importance to it.Under the circumstances,we need to think it over and analyze the realistic reasons for it rationally,clarify its relations with government official accountability and regulate the theoretic disputes in an aim to picture the proper phenomenon of Duty Dereliction Resignation.It bears remarkable significance to our country’s construction of political civilization and the authentic setup of government responsibility.