Abstract: Constructing a service government is to adapt to the requirements of the times development. Service government should be a people-oriented government. Serving the people and making the people satisfied should be the starting point of all the work. One of the methods to build a service government is to improve the accountability system of government. However, there are some reality existence difficulties that prevent the effective implementation of the accountability system of government. The improvement of the accountability system plays an important role in the reform of administrative system in China.