INTRODUCCIÓNLas instituciones de educación superior históricamente habían sido depositarias de la confianza de la ciudadanía y de la fe pública del Estado para la formación y graduación del capital humano avan-ABSTRACT Depositary trust of citizens and the state, higher education institutions have developed their mission training and research within a limited context. At present, there is a demand from the state and citizens of increased participation and supervision system of higher education, to improve the quality of education provided in one hand and another to account for public funds invested in higher education. In this context, this paper proposes a comprehensive model of accountability for higher education in Chile. Its purpose is to propose such a model as a tool for assessing public policies in higher education, for higher education to contribute productively to the economic activities of the country. As we will show at work, accountability is not only limited to the financial aspect, but incorporates many other aspects such as the authority and governance, social responsibility, democracy and participation, probity and transparency of information, politics and ethics, among others.