In Macao SAR, the officials accountability system can not really work though there are some relative law provisions for officials accountability. Frist, The public accountability, the mass-media accountability and the legislative council accountability can’t play a substantial role in the system. Secondly, the correspondence between power and responsibility is blurred, the system can’t distinguish individual accountability from collective accountability. Thirdly, The system has no specific regulations to the accountability content such as budget accountability and performance accountability. Finally, in the practice of the system, there is no such corresponding mechanism as the transparency of the government, which makes the public and society unsatisfied. Only when the above problems are solved, can the officials accountability system be enforced effectively.