Abstract: General secretary Xi Jinping’s important discourses on establishing and practicing a correct understanding of governance performance represent a major theoretical innovation achieved under the “Two Integrations”, particularly the “Second Integration”, in the realm of state governance. Grounded in the practice of socialism with Chinese characteristics in the new era and guided by historical materialism, these discourses draw on the people-centered ideas, governance philosophies, and wisdom of self-cultivation and state governance embodied in China’s fine traditional culture. These discourses systematically answer the three core questions: for whom achievements are made, what kind of achievements should be made, and how to make them. These discourses bring about the creative transformation and innovative development of the traditional understanding of governance performance along three dimensions: value stance, core substance, and practical pathways. In terms of value stance, these discourses elevate the traditional concept of “the people are the foundation of the state” to the fundamental principle of “putting the people first”. This marks a fundamental shift from “governing for the people” to “upholding the principal status of the people”. In terms of core substance, these discourses dialectically integrate visible and hidden achievements and establish a performance evaluation system oriented toward high-quality development, thereby overcoming the inherent limitations of western theories of performance-based legitimacy. In terms of practical pathways, these discourses translate the traditional wisdom of self-cultivation and pragmatic action into the operational logic of the unity of knowledge and action for members and cadres of the Communist Party of China in the new era. These discourses have not only fostered the endogenous driving force of Party members and cadres in taking on responsibilities and delivering solid outcomes, but also, at a deeper level, forged a powerful synergy to advance Chinese modernization.