In the context of grass-roots governance modernization, to effectively overcome the one-way path dependence of accountability governance and avoidance of responsibility, we need to correctly understand the dual attributes of grass-roots avoidance behavior. The grass-roots responsibility avoidance includes duty avoidance, pressure avoidance and risk avoidance. Its generation is not only the economic rational choice made by organizations or individuals based on the judgment of profit gains and losses, but also due to some possible deficiencies of grass-roots governance system and mechanism. Specifically, the grass-roots responsibility avoidance behavior is comprehensively affected by institutional conditions such as bureaucratic system, target responsibility system and incentive mechanism. The grass-roots multiple subjects respond to the institutional pressure with different degrees and different forms of responsibility avoidance strategy combinations. Therefore, it is necessary to find an appropriate balance between rigid policy regulation and flexible policy implementation, so as to overcome the disadvantages of avoiding responsibility at the grass-roots level and ease the multiple pressures faced by the grass-roots level.