在实施创新驱动发展战略的背景下，地方政府绩效问责机制对区域创新的作用日益受到重视，而相关的实证研究并不多见。本研究从组织回应绩效问责的理论视角出发，以以年度政府工作报告为切入点探讨绩效问责与区域创新的关系，运用面向31个省级政府2003～2012年的面板数据进行实证检验。研究发现，尽管绩效问责对区域创新具有一定的促进作用，但其影响尚远远不充分且在很大程度上依赖于地方政府的理性选择，故而绩效问责的机制设计需要考虑不同地方政府的角色特征及其印象管理动机，更有效地发挥地方政府在实施创新驱动发展战略中的主导作用。

Under the context of implementing the innovation-led development strategy, the effects of performance-based accountability mechanism on regional innovation have drawn increasingly attention in China. However, the relevant empirical research is rare. In the light of organizational pressure-response theory perspective, the paper focuses on the the annual report of local government, and empirically tests the relationship between performance-based accountability mechanisms and regional innovation by means of panel data from 31 provincial governments (2003-2012). The finding shows that there are insufficient effects of performance-based accountability on regional innovation, which depend on the rational choice of local government. Thereupon, it is essential to design the performance-based accountability mechanism on the premise of analyzing the role characteristics as well as the impression management motives of local governments, in order to motivate them to advance the implementation of innovation-led development strategy.