The article has focused on clarifying the concept of accountability, the head and accountability of the head of the state administrative agency, indicating the factors constituting the accountability of the head of the state administrative agency, things to do with good results and things not to do; Obligations, rights and accountability taking of the heads of state administrative agencies in complying with the law and serving the people; In planning, making decisions and directing activities of the agency, organizing the performance of functions and duties assigned by the State and the people; pointing out the characteristics of accountability of the head of the state administrative agency in order to understand, regulate and unanimously perform the accountability of the head of the state administrative agency in Vietnam.