Currently, government credibility is facing many challenges，even this situation trends to further complication, so it must be reconstructed. We should change the oneway, isolated and representation thinking path in the process of reconstructing government credibility, and search for constructing ways from the essence and key point of problem. "Market playing decisive roles in the allocation of resources and better playing the roles of government" put forward by the third plenary session of the Eighteenth Congress of CPC is a key proposition, and we must take this key proposition as a basic point to explore construction of government credibility. We should catch the reformatory core problem of relationship between government and market society, and reconstruct credibility mechanism in the process of deepening government management system reform. When the relationship between government and market society is defined correctly and the government function and power is returned and positioned, government credibility can be improved gradually and maintained in a long term, and it is the fundamental policy of constructing government accountability.