近十年來新公共管理運動方興未艾，不僅影響了西方主要國家，也影響了兩岸近來的行政改革。本文旨在探討有關政府再造的兩本經典之作－－「新政府運動」與「摒棄官僚」之願景和矛盾。毋庸置疑地，上述著作確有其值得稱許的主張，但他們之間卻也存在著若干不一致與矛盾的說法。另一方面，他們也提出一些不利於民主社會的主張，諸如過份強調效率而忽略社會正義，對於民營化的利益過於一廂情願，以及提倡過度非民主的行政裁量。這些迷思之所以出現，主要是因為新公共管理的理論發展不是來自嚴謹的科學研究，而是來自幾個故事的經驗歸納。質言之，被許多熱心人士提倡的新公共管理也許是一帖被誇大的萬靈丹，但對於解決政府與社會的病因，卻仍是力有未逮。

　　　　　The comparison of administrative reforms across the Taiwan Strait reminds us the important impact of the New Public Management in recent decades. This article addresses the visions and paradox of the "reinventing government" literature, including two major reform texts – Reinventing Government and Banishing Bureaucracy. While undoubtedly some ideas are meritorious, these books also show several inconsistencies and paradoxes. On the other hand, they offer a number of harmful ideas, such as an overemphasis on efficiency instead of social justice, a simplistic analysis of the benefits of privatization, and an advocacy of excessive and undemocratic administrative discretion. Much of these difficulties arise because their theoretical basis is not derived primarily from research but from enthusiastic narrative based on anecdotes. In summary, the New Public Management movement represented by these texts is another overreaching effort to solve our society's ills through an overly simplistic panacea promoted by enthusiastic advocates.