Abstract: The understanding of governance performance is the concrete manifestation of the worldview, outlook on life, and values of Party members and officials in their governance practice, which pertains to the Party's commitment to building itself for the public good and exercising power for the people. Conducting in-depth study and education on fostering and practicing a correct understanding of governance performance, and thoroughly grasping its hierarchical structure, are of great theoretical and practical significance. This article attempts to interpret the correct understanding of governance performance from three levels: “fulfilling one’s duties, achieving tangible results, and serving the cause without seeking personal credit.” Only by correctly recognizing the distinct characteristics and evolutionary patterns of the correct understanding of governance performance at different levels can we better strengthen Party spirit cultivation, grasp objective laws, improve institutional mechanisms, and continuously enhance the cognition and practice of the correct understanding of governance performance.