Abstract: Strengthening the accountability system of teachers' professional ethics is an important measure to control the professional misconduct of primary and secondary school teachers. Its value implication is that the teacher professional ethics accountability system is an effective response to the alienation of traditional teacher accountability, and it is also a governance measure with strong coupling with teacher professional practice. At present, China's teacher professional ethics accountability system still has deficiencies in the effectiveness of multiple collaborative governance of accountability subjects, normalized accountability and disciplinary intensity. Under the strategic background of accelerating the construction of teacher professional ethics in the new era, the current focus should be on the multiple collaborative mechanism of accountability and the normalized legal accountability mechanism, and the intensity of accountability and punishment should be well understood. In order to promote the professional ethics accountability system of primary and secondary school teachers in China towards fairness and rationality.