Peter Robertson, chief executive of Hampshire County Council, said local authorities should be free to decide for themselves whether to recruit a director. The government says all councils must do so by 2008.
"That requirement is a mistake," he said. "At Hampshire we can develop arrangements that meet the requirements for accountability that are contained in the Bill without one."
Roberston's comments came after the council announced that it was establishing a children's services board to oversee the implementation of the Bill in the county.
He said that the board would adopt a multi-agency approach, involving 30 organisations in Hampshire, but giving one person overall control "could upset the balance".