To solve these problems,corresponding measures can be taken by the NPC Standing Committee,for instance,the establishment of an audit committee,the vertical management of local audit organs,and improvement of the personnel system of auditing organs and the audit announcement system,and perfection of the audit accountability system.

This paper first explores the necessity of establishing accountability system and then emphasizes the duty of unit accountability system and enhances the intensity of economic accountability,and finally,the author puts forward some proposals to address these problems arising therefrom.

The accountability system is an important measure of American higher education for guaranteeing its educational quality.