The problem of privatizing public interest appearing in the global media industries has increasingly become serious. And this is also the challenge the current civil society and the managing of media policies are facing. This tendency has made a profound impact on the media industries. The broadcast ,used to be a public forum, employed freedom of speech as the keystone of the democratic society, with the value of self discipline, so in democratic countries there used to be less censorship . However, in recent years due to the keen competition of the media market, the instincts of private enterprises have arisen to make their contents tend to entertain their readers before everything. In order to maintain the subscription, the amount of sensational news and tabloidization has become higher, thus suppressing the professionalism and ethics that media scholars and professionals have established for years and infringing public interests. The theory of accountability attained the attention and further study of the Western academic field of broadcasting in the latest ten years of the twentieth century. With the dawn of the new century, the countries of Western Europe and Northern Europe employed policy designs to start constructing a concrete system of accountability. But the time of practicing it is not long, and the fruits still need evaluation. Owing to the different situations of the states, the model varies , it’s not necessarily feasible to direct plant their systems to Taiwan. It’s extremely worth to research and develop the conditions of our own mechanism of accountability.