Accountability is a powerful tool for comprehensively governing the Party and the military with strict discipline, and it is a highly political and policy oriented task. To further promote precise and standardized accountability, the Discipline Inspection Commission (Supervisory Commission) of the Central Military Commission recently issued the "Common Situations of Precise and Standardized Accountability". This is a practical measure to thoroughly implement the spirit of the Political Work Conference of the Central Military Commission and focus on improving the standardization and accuracy of disciplinary and accountability work. It is of great significance for supervising and motivating party organizations and party member leaders at all levels to conscientiously perform their duties and take on responsibilities. All levels should conscientiously implement relevant requirements and use accountability tools more brightly and accurately. Mobilize a thousand times, it's better to hold accountable once. Having power comes with responsibility, responsibility comes with accountability, and failure to hold accountable is a distinct feature of Marxist party governance. Since the 18th National Congress of the Communist Party of China, the Party Central Committee and President Xi Jinping have firmly grasped the political responsibility of comprehensively governing the Party strictly, fully played the role of accountability as a "tight pressure valve" and "propeller", increased accountability efforts, strengthened accountability, and released a strong signal that accountability must be held accountable for failure and strict accountability, effectively promoting the transition of Party governance from loose and soft to strict and hard. The key to accountability lies in precision, but it is also difficult to be precise. If accountability is compared to a surgical knife, its power lies not only in the sharpness of the blade, but also in the excellence of the technique. To carry out accountability work, we must adhere to the consistency of rights and responsibilities, and ensure that those who should be held accountable are firmly held accountable, those who should not be held accountable are not questioned, those who are held responsible are investigated, and those who are held responsible are investigated. Only by taking legal discipline as the criterion for serious accountability, using facts as the basis for standardized accountability, using problems as the target for precise accountability, and using fault tolerance as the principle for cautious accountability, can we achieve the effect of accountability and vigilance. If there is a lack of accountability and strict accountability, or inaccurate or generalized accountability, or non-standard and inconsistent accountability procedures, it will damage the credibility of the organization and dampen the enthusiasm of officers and soldiers. The "Common Situations of Precise and Standardized Accountability" elaborates on the issues of accountability, fault tolerance, exemption, and reduction of responsibility that are clearly defined in regulatory documents from 12 aspects, including strengthening the leadership of the Party, political construction of the Party, and preparation for war. Emphasize that all levels must adhere to the principle of accountability and strict accountability, highlight the political responsibility of governing the Party and preparing for war, and increase accountability efforts. For those who fail to fulfill their duties and responsibilities, resulting in serious consequences and adverse effects, they will be held accountable for their main responsibilities, supervisory responsibilities, anti-corruption supervisory responsibilities, and relevant leadership responsibilities. All levels should strengthen work research and supervision guidance, grasp accountability in different situations, enhance understanding and mastery of disciplinary points, handling standards, legal basis, etc., focus on discovering and correcting biased problems, continuously improve the quality and effectiveness of accountability work, and effectively play the role of accountability in motivation and urging. The purpose of implementing accountability is to awaken the sense of responsibility and stimulate the spirit of responsibility, rather than to restrict the hands and feet of cadres. Implementing precise and standardized accountability is the only way to truly uncover a clear sense of responsibility, reverence for power, loyalty to the organization, and commitment to the cause. The military is meant to fight, with a responsibility greater than heaven and a mission greater than mountains. Accountability must be stricter, more precise, and more standardized. At all levels, we should adhere to the combination of strict management and kindness, give equal importance to incentives and constraints, accurately use the "four forms", implement the "three distinctions", seek truth from facts, comprehensively consider, and achieve accountability that should be held accountable, never tolerate or compromise, tolerance that should be tolerated, and prevent improper punishment. We should not only seriously investigate and hold accountable violations of discipline, law, and dereliction of duty, but also support and encourage cadres who actively engage in entrepreneurship and take on responsibilities. (New Society)