中文摘要：

政府绩效评估是对政府官员政绩优劣与高低进行考量的问责机制。政府绩效评估内含着问责意蕴。主要体现在其追求顾客至上、结果为本和责任行政等理念上。政府绩效评估通过贯彻科学发展观和正确政绩现以形成问责导向，通过推进行政管理体制改革以整合问责资源，通过贯通政府执行过程以统舍问责内容，通过巩固政绩合法性以提升问责效益。拓展绩效评估主体范围，确立科学的绩效评估指标，规范绩效评估程序和加强绩效评估制度建设，是完善政府绩效评估的问责机理与强化政府绩效评估的问责功能的主要途径。

英文摘要：

The performance evaluation is an accountability mechanism on the merits and achievements of government officials. Government accountability within performance evaluation mainly embodies in the pursuit of supremacy of customers, result - oriented and responsibility. The government performance evaluation form the accountability orientation by implementing the Scientific Outlook on Development and the correct achievements view. The main ways to improve government performance and strengthen accountability mechanism include that to expand the scope of performance evaluation subjects, to establish scientific evaluation indicators, to standardize the performance evaluation procedures and to promote the construction of performance evaluation system.