Abstract: In the context of administrative system reform， which aims to realize the modernization of governance system and governance capability， it is of urgent need to build the government performance accountability mechanism based on public participation. From the perspective of component， accountability subject， content， path， retribution and complaint as well as culture are covered. In general， multiplex accountability subjects of government performance based on public participation should be established， the accountability contents oriented towards public demands should be clarified， the accountability path with public participation should be opened up， the accountability retribution and complaint mechanism for responding to public concerns should be built up and the government performance accountability culture with public participation should be positively cultivated.

Key words: government performance, accountability mechanism, public participation, accountability culture, institutional innovation