Abstract: The mass line, as an original political theoretical achievement that is rooted in China and deeply integrated with the traditional Chinese people-oriented ideology as a Marxist historical materialism, is a self-contained political practice logic throughout the centennial struggle of the Party, and is the fundamental political position and working method of the Communist Party of China (CPC). In the new era, facing new problems and challenges in governing the country, the core spirit of the mass line has gradually become concrete as a practical guide for guiding party members and cadres to establish and practice the correct understanding of governance performance, completing the evolution from a macro political line to specific political guidelines. This article, grounded in the practical requirements of upholding and developing socialism with Chinese characteristics in the new era, aimed to systematically elucidate the intrinsic relationship and developmental trajectory between the mass line and a correct understanding of governance performance achievements from three dimensions: logical path, core essence, and practical orientation. It sought to provide an important theoretical reference and practical basis for Party members and cadres in the new era to calibrate their political direction and fulfilled their mission and responsibilities. This study suggests that the correct understanding of governance performance is the value refinement and practical expansion of the mass line in the new era. It not only further enriches the discursive system of the Party's mass line, but also provides important support for promoting the Party’s self-revolution and achieving high-quality development.