绩效反馈如何影响政府绩效?——问责压力的调节作用

According to performance feedback theory, it is a new proposition to explore performance improvement from the perspective of performance gap. Constructing a complete impact mechanism for the performance gaps among grass-roots governments is an urgent problem. Based on the theory of performance feedback, policy realities, and previous research, this paper explores the mediating role of superior accountability pressure as it impacts governments' performance gaps. This helps to illustrate a performance gap mechanismas that relates to performance levels. We collected the scores and rankings of 333 streets and townships in 16 districts of Beijing from February to November 2019 in order to empirically test the mediating effect of accountability pressures on performance gaps. The results show superior accountability pressure had a mediating effect on the impact of a performance gap, but the mediating mechanism of accountability pressure at the city and district levels were different. District level accountability pressure could regulate the impact of a social performance gap and could enhance the positive impact of a positive performance gap on performance level, but it could weaken the negative impact of a negative performance gap on performance level. Municipal accountability pressure had a positive, moderating effect on the impact of a positive, historical performance gap. These results contribute to our understanding of the impact mechanisms of performance gaps and their effect on performance levels. We also provide targeted suggestions for strengthening performance management and improving grassroots governance abilities.