本文主要从对党政领导人才政绩成本性态的基本特征、路径依赖原理下的政绩成本内容以及党政领导人才政绩成本考核困境及对策等角度进行分析。本文认为,有效实施党政领导人才政绩成本考核,关键在于树立正确的政绩观、完善考核体系、强化“问责制”、切实转变政府职能。 This paper mainly analyzes the basic characteristics of the performance cost of state leaders and political leaders, the performance cost under the path dependence theory and the difficulties in the assessment of the performance cost of the party and government leaders. This article argues that the key to effective performance appraisal of the performance of the party and government leaders is to establish a correct outlook on performance, improve the appraisal system, strengthen the accountability system and effectively change the functions of the government.