摘要： 客观归责论的两大核心原理均有缺陷：风险的创设与实现原理不可能在客观要件中展开，因为禁止的风险须以行为人的主观能力为判断根据；风险的降低与变形原理以假想的结果为参照，本质是假设因果关系的运用。要合理地确定结果责任，不应遵循客观归责的路径，而应重拾主观归责的思路。据此，必须坚持“规范的主观归责”的方向：通过检验结果与行为人的主观之间是否存在——以禁止风险为纽带的规范关联，判断结果能否归责于行为人的主观。

关键词: 客观归责, 主观归责, 结果归责, 禁止的风险

Abstract: There is no feasibility in two core principles of the objective imputation theory. The determination of theprohibited risk must be based on the actor’s subjective ability, so the principle of risk creation and realization cannot be established at the objective level. The theory of risk reduction and reformation refers to hypothetical results, and the nature of the theory is the assumed causality, so it should be objected. To avoid theunreasonable expansion of result responsibility, the idea of objective imputation, as well as the old thinkingof subjective imputation mehely based onfacts, should be objected. It is recommended to accept the thinkingof subjective imputation based on norm, which maintains that to judge the imputation of result, the relationbetween the actor’s subject and the result, which is based on the prohibited risk, should be established.

Key words: Objective Imputation, Subjective Imputation, Imputation of Result, Prohibited Risk