本文是以黑格爾客觀歸責理論為主要研究對象，並將其置放於當代研究文獻脈絡中，重新加以思考討論。黑格爾法權哲學與政治哲學的關鍵在於，以人類個體的自由解放、平等尊嚴（承認），與理性探索的精神主軸，去掌握理解當前時代最為合理的法權體制。這種自由是透過法權實現的社會自由，所展現的是一種強韌的合理主義精神。與大多數先前主要以《倫理生活》為主的研究不同，本文是透過對《法哲學原理》裡〈道德〉部分所開展的行為哲學與責任原理來分析相關問題，指出主觀意志的法以及認識的法，是客觀歸責理論的關鍵。在此基礎上透過對拉倫茲著作的闡述，不但將理論範圍擴大到過失、危險與結果責任，更進而指出現代世界主要的成就結構已然是非個人主體的、去道德化的組織或系統，因此產生了個人主義陷阱與組織的責任替代兩大問題。如何在強韌合理主義精神上建構論述出一套新的責任原理觀念，將會是接下來法律與政治哲學的重要挑戰。

Taking Hegel’s objective imputation theory as the main object of this research, I try to rethink and interpret this theory within the context of contemporary research in this paper. The key to understand Hegel’s legal and political philosophy is to grasp the most reasonable legal institution for this era in the spirit of individual freedom and liberation, equal dignity (recognition), and rational exploration. This kind of freedom is the social freedom realized through legal institutions which manifest a robust reasonableness. Unlike most previous studies which focused mainly on the ‘Ethical Life’, I elucidate the relevant issues in the ‘Morality’-chapter from Outlines of the Philosophy of Right, especially the philosophy of action and responsibility, and point out the right of subjective will and the right to know are the basic elements of the theory of objective imputation. Base on that, I review and discuss Karl Larenz’ Dissertation which expanded Hegel’s theory to negligence and strict liability, and go further to point out that the achievement structure of modern world is already an impersonal and de-moralized organization or system. This structure brings out two serious questions: trap of individualism and replacement by organizational responsibility. How to develop a new conception of responsibility based on robust reasonableness will be a major challenge for legal and political philosophy.