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Since the SARS "accountability storm" in 2003,the administrative accountability system,which aims to restrain and control the power of officials by holding them accountable,has become a coercive democratic mechanism for China to build a responsible government.After more than a decade of continuous improvement,administrative accountability has gradually shifted from power and responsiveness to system and long-term effectiveness,which further promoted the transformation of government functions,improved the work style and the awareness of honesty and self-discipline of public officials in party and government organs,and accelerated the process of law-based and responsible government.Since the merger of the two districts in October 2016,administrative accountability work in the Q district of H city in J province has been carried out in an orderly manner with remarkable results.However,compared with the central government,provinces and cities and other higher level governments,the administrative accountability work in Q district has just started,lacking in theory and practice.Many accountability system documents are copied from higher level requirements,and many problems have been exposed in the operation,which need to be solved urgently.For example,in terms of the accountability subject,the party committee and government dominated the majority of accountability,and the people’s congress,society,media and other subjects of accountability are relatively absent.In the accountability object,the administrative organ cadre,the deputy post as well as the basic level cadre bears the responsibility seriously;In terms of accountability results,the openness is still insufficient,etc.,all of which hinder the construction of the responsible government in Q district.Based on the H city Q district performance problems in administrative accountability as the research object,in the administrative licensing,on the basis of the theory of popular sovereignty and with responsibility,fully combining with the results of experts and scholars at home and abroad,to Q district administrative accountability performance from the ideological understanding,the relations between power and responsibility system construction researches in three aspects,such as,inductive.Then,from the excellent experience of administrative accountability of grassroots governments at home and abroad,this paper seeks enlightenment,and proposes that the administrative accountability of Q district should be improved from the perspectives of promoting the construction of accountability culture,realizing the fairness and justice of accountability,and providing strong institutional guarantee.The conclusion of this study has certain guiding significance for the administrative accountability work in other counties.