近十餘年來，我國財政收支失衡的程度，日益加深，又逢國際景氣低迷，
入不敷出的財政狀況更加嚴重；於是要求有效使用資源與提高行政績效的呼聲
甚囂塵上。為了提高施政效能，諸多績效評估模式應運而生。美國政府推動
GPRA、PMA、與PART 等制度。英國政府先後推動雷尼稽核（Rayner’s
scrutiny）、持續性改革（Lasting reforms）、續階改革（Next Steps）以及公民憲
章對政府財務管理制度的改革，及挽救政府財政赤字的危機，成效卓著，非常
值得我國借鏡，本文擬就美國聯邦政府及英國保守黨政府的經驗，闡述其實施
績效管理制度改革的特點，並與我國當前規劃之績效管理制度，進行比較研究。

In recent decades, Taiwan has run larger and larger budget deficits. Taiwan has also encountered financial downturns, making Taiwan’s financial situation worse. It has become necessary, then, to use government resources more effectively and raise administrative performance. The U.S. government used several performance evaluation models to improve the use of its government resources and improve its administrative performance. The U.S. government carried out the GPRA(Government Performance and Results Act), PMA(President’s Management Agenda) and PART(Program Assessment Tool). On the other hand, Great Britain government impelled Rayner’s scrutiny﹐Lasting reforms﹐Next Steps and Citizen’s Charter to revolutionize its financial management system.
From this study, we compare the performance assessment among United
States,Great Britain and Taiwan.To improve the performance assessment system on strategic management system so the government can improve performance.