Vietnamese higher education is undergoing radical and comprehensive reform in line with the general trend of higher education in the world. Giving autonomy to universities associated with implementing accountability is a key issue in higher education reform in Vietnam. By defining the concepts of accountability and the accountability of the university, the article proposes some solutions to perform effectively accountability: Raise the awareness of officials and lecturers on the need to implement the accountability of the university; Properly define the contents of university accountability implementation; Review, supplement and adjust the legal documents on the accountability of the university; Carry out accountability in various forms; Form the accountability culture at universities.