Accusation mainly refers to the behavior of the victim reporting to the disciplinary inspection and supervision agencies and exposing the suspected violations of disciplines, job violations, and job crimes by party organizations, party members, and supervisory objects. Reports and accusations both include the meaning of "exposing", and they both exercise the right of supervision by party members and the masses, but their meanings are different. First, the actors are different. The whistleblower is generally a person who is not directly related to the case of violation of discipline and law, and is neither a co-accused nor a victim; while the accuser is mainly the victim, or the victim's legal representative and close relatives. Second, the purpose of the behavior is different. Reporting is generally out of righteous indignation or to safeguard the interests of the public, while accusations are generally out of protecting one's own rights and interests.

The right to report and accuse is also a basic right of citizens. Article 41 of our country’s Constitution stipulates: “Citizens of the People’s Republic of China have the right to criticize and make suggestions against any state agency or state functionary; any violation of laws or dereliction of duty by any state agency or state functionary shall be punished.” Relevant state agencies have the right to file complaints, accusations or reports, but they are not allowed to fabricate or distort facts to make false accusations. Relevant state agencies must ascertain the facts and deal with them responsibly. People who have suffered losses due to violations of citizens’ rights by state agencies and state functionaries have the right to obtain compensation in accordance with the law.”

The right to report and accuse is a constitutional right, and it is emphasized that citizens can report and accuse state agencies. and the illegal and criminal behavior of state functionaries to play a role in supervising public power. The Criminal Law, Criminal Procedure Law, Supervision Law and other laws also make specific provisions and provide legal protection for citizens to exercise their right to report and accuse.