绩效问责在地方政府部门的现实困境及其原因分析——由陕西渭南市政府考核“最后一名奖”事件引发的思考

绩效问责，作为一种新型问责方式，我国地方政府正不断地尝试和探索，虽然取得了一定的成效，但是却遭遇了很多的困境，绩效非但难以问责，甚至衍生出一些逆向行为如基层政府应对绩效问责的非正式行为和博弈行为。本文通过对陕西渭南市政府政府考核“最后一名奖”事件的思考，针对目前我国地方政府绩效问责的现状，分析我国地方政府在现实绩效问责遭遇何种困境？并进一步探讨其遭遇困境的原因，并反思绩效与问责两者的关系，最后提出地方政府走出绩效问责困境的建议。
关键词：政府绩效问责，困境，原因
Abstract

Performance Accountability,as a new way of accountability,which our local government keep trying and exploring, has yielded some success, but also has suffered a lot of difficulties. Performance accountability not only difficult to accountability , but also spawned a number of reverse behavior such as local governments deal with the Performance Accountability informal behavior and game behavior. By thinking of Weinan municipal government assessment ‘the last award’ event for the current accountability of local government performance status.Analyzing of what local governments stuck in plight in the real performance  accountability? And, to further explore the reasons for its plight, and to reflect on the relationship between performance and accountability, and finally provide some suggestions for our local government for getting rid of the plight of performance accountability.
Keywords: government performance accountability，plight，reason

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