The accountability system aims to enable the senior officials accountable to the general public, and assuming personal responsibility for the success or failure of their policies. The stability and continuity of the Civil Service should be guaranteed after the introduction of this system. There are constantly call for senior officials to be accountable for policy failures. In order to improve the performance of government, there is great need to strengthen relevant researches. This paper looks into the foundation and progress of accountability system of senior officials in Hongkong and argues that the smooth operation of the system requires senior officials to have a clear understanding of their responsibility, strengthen solidarity, build a consensus on their mission and enhance internal relationship.