Performance audit accountability system is a kind of system which carries out evaluation and assessment on the performance of pubic financial fund using and combines the assessment result with accountability investigation according to a series of indexes. The establishment of perfect government performance audit accountability system is the inevitable requirement for the promotion of good governance，the improvement of the usage and management efficiency of public resources and the establishment of clean, efficient service-oriented and law-based government. At present, according to the new requirement of state governance, we should establish multi-subject accountability subject system under the frame of state governance multi-subject system; we should establish a kind of accountability object system which includes the government and the responsible person; we should regulate specific accountability conditions based on the subjective and objective standard; we should make it clear that responsibility of government performance audit should combine administrative liability with legal liability; we should establish other related guarantee systems etc.