中文摘要：

随着建立责任政府的呼声日益高涨，中国政府越来越重视问责，期望通过建立健全问责制度来规范和引导政府行为，提升政府组织绩效。本文明晰了政府问责与问责制度的概念体系，探讨了问责和领导行为的关系及其对组织绩效产生影响的可能模式，以我国西部某市乡镇政府为研究对象，描述了乡镇层级政府的问责现状。统计分析，表明问责制度给乡镇党政领导干部带来的问责压力与组织绩效之间存在显著相关关系，问责制度能够通过规范乡镇政府组织领导行为影响政府组织绩效。针对目前乡镇政府问责程度不高的现状，论文指出可进一步加强问责制度在乡镇政府的实施程度，尤其发挥公众等利益相关者对政府的监督质询作用，将问责压力控制在合理范围内的基础上，以使问责制度经由对领导行为的约束而对政府组织绩效产生积极影响。

英文摘要：

Along with the voice of ＂building a responsible government＂ getting louder, accountability has been more and more concerned by Chinese government, with the expectation to make governmental behavior canonical, and furthermore to improve government performance. Based on analysis of the theories of accountability, this research discusses the relationship among accountability, leading behavior and government performance. It takes the township governments in western China as the research object and describes the status of accountability in township governments of a certain western city. The whole model shows that, the hypothesis that accountability affects government performance through leading behavior is credible. Accountability is effective on controlling leading behavior of chief executive officers from township government which ultimately improves government performance. Based on theory and data analysis, this research believes that in order to make leading behavior changed, and furthermore improve government performance, we should enhance accountability in township government, especially accountability form other stakeholders, on the basis of controlling stress caused by accountability in a certain degree.