中文摘要：

长期以来，政府绩效评估被当作政府改革最有效的工具，得到了各国政府的高度重视。然而，何为政府绩效却缺乏理论上的解释；如何评估政府绩效，政府绩效评估结果是否存在着偏差，又能否消除以及如何消除等问题至今也没有厘清。本文通过对上述问题的讨论，试图构建一个认知政府绩效评估结果偏差的理论框架。研究得出以下结论：政府绩效的本质是真实政府与理想政府的契合程度，即实现其应有之职能的程度；绩效评估是政府绩效由模糊平衡到相对准确问责的过程；政府绩效评估的出现使得政府绩效有理想值、真实值和评估值的分野；政府绩效评估结果存在着纯偏差和准偏差，其中准偏差是可以也应该消除的。在此基础上，本文对当前中国的政府绩效评估提出了相对的政策建议。

英文摘要：

For a long period,the government performance evaluation is one of the most effective tools for government reform, which acquires high attention of governments throughout the world. However, due to some reasons, how to define the key features of the government performance, how to evaluate the performance evaluation in a rational way, how to better understand the distortion in this evaluation process, are the main problems faced by the academic research. Through the discussion of above problems, this paper draws following conclusions by constructing a theoretical framework for deepening the understanding on government performance evaluation result distortions., the nature of the government performance evaluation is based on the matching degree between the real government and ideal govern- ment,namely the realization degree of government functions. The government performance evaluation is a process from a fuzzy balance to a relatively accurate accountability achievement. The government performance evaluation can be divided into three items., ideal--value based outcome, practical--value based outcome and evaluative--value based outcome. Therefore, the government performance evaluation will generate inherent distortions and assertive distor- tions~and the assertive distortions can be and should be eliminated. According to above research findings, this paper forms some corresponding policy suggestions regarding to government performance evaluation in China.