〈行督責書〉鼓勵二世過著荒淫享樂的生活，加強壓榨與嚴刑的督責之術，稱得上驚世駭俗。李斯阿意取容的言論，引述申、商、韓之說，具有作為秦帝國指導思想的法家思想的淵源，以此合理化其論述。但僅是附會申、商、韓非之說，說服力仍然不足，因為督責論述脫離現實，也違背大多數人的認知。二世雖昏聵，〈行督責書〉固然給予二世荒淫無道的行為經典性的支持，但二世對帝國的危機不是沒有感覺，對自己的統治方式不能沒有猶豫，要讓二世更為篤定嚴行督責，應該還有更深層的原因。本文企圖由秦長期推動的政治路線與觀念，找出這個深層原因。有一觀念來自長期影響秦王國、秦帝國的商君思想，且在政治現實上為秦長期執行的政策，此即《商君書》中經常出現的「殺力」觀念。秦長期奉為圭臬的「殺力」觀念，使二世在秦長期作為與熟習的觀念系統中找到有力的支持，強化二世的慣性思考，使他持續選擇此一方式面對關東變局。深層的「殺力」觀念結合了申、商、韓的「督責」論述，雖是對二世脫序行為的阿意取容與美化，但李斯巧妙銜接上帝國的長期路線與治國核心觀念，歪曲法家理論且脫離現實的〈行督責書〉，在二世眼中遂成為可行的論述與行動指南。二世對帝國路線選擇的迷惑，在於不能理解「取天下」與「治天下」不同術，但這個問題經秦亡的教訓，到了漢初陸賈、賈誼等人才有清楚的認識

Li Si's 李斯 discourse on implementing duze 行督責書 in despotic rule, which encouraged the Second Emperor of Qin 秦二世 to employ strict punishments and enhanced means of oppression, is most often depicted as being astonishing and cruel. Quoting ideas advanced by Shen Buhai 申不害, Shang Yang 商鞅 and Han Fei 韓非, Li Si used the ruling ideas of Qin to make this discourse more reasonable. Although the Second Emperor of Qin was decidedly unserious, there were probably deeper reasons behind his failure to adhere to and carry out despotic rule. This article aims to uncover these deeper reasons by analyzing the Qin dynasty's long-term political and ideological trajectory. One idea that had a profound influence on Qin policy was that of depleting manpower and material resources, derived from the Book of Lord Shang 商君書. Li Si combined several earlier public policies and distorted Legalist ideas to make duze a feasible way for the Second Emperor to rule the people and the empire. However, the Second Emperor of Qin could not understand the difference between conquest and governance, which resulted in the fall of the Qin. At the beginning of the Han dynasty, Lu Jia 陸賈 and Jia Yi 賈誼 had a deeper understanding of the differences between these two concepts based on the circumstances initiating the collapse of the Qin