Since the reunification, the Macao SAR government has responded to social demands and issued relevant laws on the accountability of officials, forming basic accountability rules for the use of power by leaders, supervisors, and principal officials. However, the accountability of Macao officials has not been fully implemented, and it is difficult to implement the accountability system of officials in operational practice. Investigating the reasons, the institutionalization and standardization of the accountability system of Macao officials still needs to be further improved, leading to various problems such as unclear power relations and responsibilities among officials, and inadequate ways of accountability. In the future, the accountability system of Macao officials needs to highlight the focus of accountability and related responsibilities, continuously improve and standardize the operating procedures, clarify the power and responsibility relationship between superiors and subordinates, and determine the coordinate system of accountable officials ’misconduct and punishment levels and continuously improve the systemic and normative level of the system. <<