績效評估在企業運作成功的經驗與豐富的理論吸引了公共管理者將之引介至政府運作的管理。透過中長期的策略規劃、年度績效計畫、以及年度績效評估報告，加上其與預算制度、績效獎金等誘因機制的結合，公部門希望能學習企業在績效管理的作法，使績效評估成為組織效率、效能與經濟持續進步的核心。但是，幾十年來各項績效預算與績效評估制度實施的經驗顯示，政府引進企業評估方法的實際，並不如理論的推演一般順暢。其根本的原因在於，公私部門之間本質上存有明顯的差異，而這些差異不利於政府部門達成有效的績效評估。透過文獻與過去實証研究的分析，本文發現欠缺市場機制、過多的法律限制與政治干擾、多元利益的平衡、組織目標的複雜、評估資訊系統的建立、以及誘因機制的構建等問題是公部門引進績效評估制度最重要的困難所在。

The successful application of performance assessment in the private sector has attracted public managers to import its theories into public sector. Through long-term strategic plan, annual performance plan, and annual performance evaluation report, plus incentive mechanisms such as performance bonus, it is hoped that performance assessment can also be utilized successfully as the core for the improvement of organization efficiency, effectiveness, and economy for the government. Nevertheless, the empirical evidences collected after running the performance budget and performance assessment system for several decades have shown that the reality of applying business evaluation method in the public sector is not as smooth as what the theories have expected. The most important reason is that there are fundamental distinctions between the public and private sectors. These distinctions obviously deter government agencies from effective application of performance assessment. Specifically, obstacles that challenge public administration scholars and public managers the most include lack of market mechanism, too many legal restrictions and political interference, balance of multiple interests, complication of organization goals, construction of assessment information system, and the design of effective incentive mechanism.