习近平总书记关于树立和践行正确政绩观的重要论述，是历史唯物主义在新时代治国理政实践中的创造性运用。从社会存在与社会意识的辩证关系看，政绩观根植于社会物质生活条件，在高质量发展阶段，应以正确观念引领实践，实现意识对现实的能动反作用；从社会基本矛盾运动规律看，政绩观演进由生产力水平决定，经历了从“速度偏好”向“质量优先”的转型，通过制度与观念的协同推动经济基础与上层建筑的良性互动；从历史辩证法的视域看，政绩观贯通过去、当下与未来，把握“显绩”与“潜绩”的辩证转化，实现规律遵循与能动创造的统一；从群众史观看，正确政绩观确立人民为最终评判者、最大受益者和根本创造者，将“为民造福”视为最大政绩；从实践方法论看，正确政绩观以科学考核、终身追责、容错纠错与激励担当的辩证统一，形成制度化保障与常态化落实，将价值理念转化为实践力量。

General Secretary Xi Jinping’s important expositions on establishing and practicing the correct view of political achievements represent a creative application of historical materialism to the governance practices of the new era. From the perspective of the dialectical relationship between social being and social consciousness, the view of political achievements is rooted in material living conditions; In the high-quality development stage, correct concepts should guide practice, thereby realizing the active counteraction of consciousness upon reality. Viewed through the lens of the movement of basic social contradictions, the evolution of the view of political achievements is determined by the level of productive forces, having transitioned from “speed preference” to “quality priority”, and promotes a virtuous interaction between the economic base and the superstructure through the synergy of institutions and ideas. From the standpoint of historical dialectics, this view integrates the past, present, and future, grasping the dialectical transformation between “tangible achievements” and “latent achievements”, thus unifying the adherence to laws with active creation. From the perspective of the mass line in history, the correct view establishes the people as the ultimate evaluators, principal beneficiaries, and fundamental creators, regarding “working for the people's well-being” as the greatest achievement. In terms of practical methodology, it forms institutional safeguards and ensures normalized implementation through the dialectical unity of scientific evaluation, lifelong accountability, error tolerance and correction, and incentives for taking responsibility, thereby transforming value concepts into practical forces.

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国家社会科学基金一般项目（25BKS154）；湖南省马克思主义理论研究和建设工程重大项目“推进中华民族共同体理论体系化学理化的方法论研究”