本文以中小学安全职责为例，探究基层职责过载的结构性根源。基于国家、基层单位与民众的互动关系，构建“双层风险转化”的分析框架。研究发现，基层职责过载源于两个层次的风险转化：一是国家与民众间的“事故风险—社会风险”转化，该转化取决于国家责任边界和上下关联程度；二是国家与基层单位间的“社会风险—问责风险”转化，该转化取决于问责导向类型和信息对称程度。当双层风险转化效率均高时，三类风险高度绑定，传统避责策略失效，基层单位被迫采取过载型履责模式。

This study investigates the structural origins of overloaded grassroots responsibilities by taking the safety responsibilities in primary and secondary schools as an example. Based on the interaction among the state, grassroots units, and the public, a "dual-layer risk transformation" analytical framework is constructed. The research reveals that the overloaded grassroots responsibilities stem from two layers of risk transformation: first, the "accident risk—social risk" transformation between the state and the public, which is determined by the boundaries of state responsibility and vertical institutional linkages; second, the "social risk—accountability risk" transformation between the state and grassroots units, which is contingent upon accountability orientation types and information symmetry levels. When both layers demonstrate high transformation efficiency, the three types of risks become tightly coupled, invalidating conventional blame avoidance strategies and compelling grassroots units to adopt overloaded responsibility fulfillment models.

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