The proposition of the performance management system of the Macau SAR government stems from the inner requirements of administrative reform, official accountability and upgrading of governmental implementation capacity. It is the major measure taken by the current SAR government to carry out administrative reform. Through analyzing the motives and values of the performance management system of average governments and the SAR government, we reorganize the special motives of the SAR government’s performance management system and point out the major direction of developing the performance management system of the future SAR government.