Abstract: With the changes of the governance environment in the village,the traditional rural governance concept has been challenged by the development of the times.It is the internal demand of governance mechanism reform that changes the management of the village affairs into "good governance" in the new period.Based on the analysis model of the "good governance" theory,the accountability of the village affairs governance is an important dimension of the democratic governance in the village affairs.Through the analysis of the important practical value of village accountability system,this article states clearly the village accountability system from four elements;the accountability subject,object,content and procedure,then analyzing the internal operation mechanism with formulation,performance,supervision,and responsibility as the core contents of the village accountability.Finally,in order to ensure a longterm development of the accountability mechanisms in the village affairs,the paper reveals the construction and improvement of the four dimensions including the accountability culture,accountability laws,accountability channel and accountability publicity.Through constructing and perfecting accountability of village affairs,it can make the governance of village affairs more democratic,efficient and sustainable,and realize the "good governance" in the village affairs.