Standard-based accountability system has gone through four stages :the system exploration based on the state curriculum standards , the national unifying on accountability model , the pilot program on accountability differentiation , and the accountability reform based on the common core state standards . The accountability philosophy has shifted from failure punishment to progress reward ;new reform converted attention from the outside performance to the internal performance based on the construction of appreciation accountability ;the performance evaluation index w hich is multidimensional quantitative has been set up ;a “seven in one” accountability mode has been formed . At present the reform based on the common standard of accountability is confronting with new challenges . The reform of basic education accountability in China can be inspired by the analysis of the regularity and problems .%美国基于标准的绩效问责制度经历了基于州立课程标准的制度探索、统一绩效问责模式、差异化绩效问责实验、基于共同核心州立标准的改革四个阶段。绩效问责理念由惩罚失败转向奖励进步、由重视外部绩效转向建构基于增值评价方法的内部绩效，设置了多维量化与质性效能评价指标、形成了“七位一体”的绩效问责模式。目前基于共同标准的绩效问责改革面临着新的挑战，对其规律及问题分析可对我国基础教育绩效问责改革有所启发。
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