Abstract: Purpose/Significance The smooth implementation of the government’s power and responsibility list system is of great significance for strengthening the operation and supervision of power, implementing the responsibility of administrative agencies, protecting the legitimate rights and interests of the people, and improving the national governance system. Design/Methodology In order to deeply analyze the reasons for the problems in the implementation of the current government’s power and responsibity list system, qualitative research methods are adopted with grounded theory, and NVivo11 software is used as a coding and analysis tool. Interviews with 15 government staff are sorted out. Conclusions/Findings The results have shown that five factors, including deviations in ideological understanding, lack of relevant supporting mechanisms, insufficient public participation, lack of normative formulation, and lack of legal and regulatory basis, have affected the smooth implementation of the government’s power and responsibility list system.