No. Pointing fingers back at your boss is not going to be productive for you. The numbers are the numbers, your boss knows them and during your review is not the time to challenge his leadership or his choice of direction. All that it will do is point out that you are not someone that he can count on to support him, and he is likely to look at your opposition to his policies as the reason why you are not contributing as much as he expects.
Instead focus on what you did that helped improve the numbers, and anything you did that did not work. Acknowledge your failures and address how you are going to make it better. It is fine to include specifics about how you implemented his directions here, as long as you are pointing out the effects it had that lead to reduction in the numbers; but avoid making it sound like you are making an excuse. Instead accept the responsibility for doing it, and with out placing any blame on the policy. If everyone is having the same problem then the boss can infer a problem with the policy. If most others are having success then the problem may actually be your implementation and this method could help you improve your numbers.
What you can do is explain what you would like to do differently that you believe would improve the numbers. Try not to challenge his direction with these but instead small changes that align with what he has been advocating.
I understand the desire to do better, but in the corporate world there is more to it than just results. Numbers can be made to appear to show what ever you want them to. And your boss is the one who gets to decide what they show. Do not give him reason to show that your poor performance last year is a major contributing factor to the decline in the numbers. Someday when you are the boss it will be your directions you want followed and you can do things your way.