That is, administrative accountability of the executive authorities and their personnel accountability system, mainly by the accountability of the main, the object of accountability, accountability systems, such as the responsibility of the basic elements. Implement and improve the administrative accountability system is to promote the realization of democratic politics and an essential requirement for social justice. The implementation of administrative accountability system is the building of political democracy and the rule of law is bound to the demands of the country, but also to achieve the necessary basis for a clean and efficient. The Chinese government on the construction and the reform of political system, the administrative accountability system is a significant symbolic move. At present, the administrative accountability system is in crisis from the public is gradually moving towards a rational system initiatives, but because of various reasons, it is the lack of an effective supply system. This paper proposed the theory of administrative accountability and administrative accountability system in explore the practice of our country, with a view to further improving the existing system of administrative accountability.