Abstract: Under the background that network information security has become a national strategy, it is of great practical significance to establish and improve the accountability system of network information security in line with Chinese characteristics for early warning, standardization and control of all kinds of frequent network information security problems at present, and for creating a good cyberspace system environment. This paper focuses on the international experience and system comparison of network information security accountability system, researches the legalization, standardization, procedure and mechanism of network information security accountability system in the United States, Britain, Japan and other developed countries by using policy text analysis and comparative research methods, and combine with China's actual comparative analysis. It is found that the United States, Britain and Japan network information security accountability system has realized the scientific and standardized accountability system, the multiple coordination of accountability subjects, and the construction of an accountability system with strong operability of the accountability mechanism. In view of this, this article proposes China's network information security accountability system should be improved from three aspects: legal regulation, administrative control, and industry self-discipline, and corresponding countermeasures and suggestions.

Key words: Network Information Security, Network governance, Network legislation, Accountability System, Accountability subject, Policy analysis, Comparative analysis