The institutional building on the accountability of Macau’s officials has undergone three stages since Reunification：planning，introduction and execution. The accountability system of Macau’s officials can be divided into two types：that for chiefs of bureaux，departments and divisions，and that for principal officials. The predicament faced in the execution include an unclear relationship between the powers and responsibilities between officials，difficulties in distinguishing performance of officials，the alleged avoidance of accountability through transfers or secondment，and the lack of actual means of accountability. The future directions of reform include the necessity to establish an administratively-centred accountability system，an emphasis on specific spheres of accountability for chiefs of bureaux，departments and divisions，as well as a regulation to the operational procedure in executing accountability.