The rapid development of generative artificial intelligence (GAI) has enhanced societal efficiency while simultaneously triggering novel risks such as data security breaches, algorithmic biases, and infringement of personal rights, thereby posing challenges in determining liable entities for tort liability. Clarifying accountability subjects is pivotal to constructing a risk governance framework. Given that generative AI lacks independent intent expression and liability-bearing capabilities, coupled with potential societal risks arising from granting it legal personhood, it is currently inappropriate to confer legal subject status upon GAI. In cases where generative AI causes infringement, program designers, service providers, and users should assume corresponding responsibilities based on their respective actions and fault, thereby safeguarding the legitimate rights and interests of the infringed parties.