本文針對組織層次績效管理，透過批判地回顧分析績效／表現 (performance)、課責／交待 (accountability) 及公共利益 (public interest) 等關鍵性概念，投射反映出現行公共部門績效管理之矛盾。透過相關回顧，本文定義現行普遍的績效管理為「事前定向績效管理」。本文認為「事前定向績效管理」是當今「績效」與「課責∕交待」兩者矛盾要求下之產物，是「社會麥當勞化」的延伸，且忽略了對「公共利益」之回應。本文強調「公共利益」是多元多變的概念，「事前定向績效管理」是無法處理這特殊構面，也不能促進公共部門追求卓越。本文主張公共機構應引進「事後評價的績效評量」，即相對模糊事前定向目標，以此刺激創意及追求卓越，扭轉公共機構經常出現的「績效悖理」現象，也更能滿足公共部門服務公共利益之使命。本文認為這模式之績效管理才是真正的「結果導向」管理—是有別於商業部門，因應公共部門特質所發展的績效管理。

This paper reviews the practices of performance management in terms of the organizational level in the public sector by critically examining the key concepts of “performance,” “accountability,” and “public interest.” Through the examination, this paper defines the prevailing performance management approach as “ex ante oriented performance management.” This kind of orientation is a compromise between the demands of “performance” and “accountability.” It is also an extension of “McDonaldization” and fails to respond to the value of “public interest.” The paper stresses that “public interest” is a multidimensional and capricious concept. This kind of orientation is unable to address the characteristics of public interest and to promote the excellence of the public sector. This paper suggests that the public organization should involve an ex post facto orientation in performance assessment, namely setting ambiguous targets before performance so as to stimulate innovation and promote excellence. This kind of orientation is a therapy against the phenomenon of “performance paradox” and helps the public sector to serve the public interest. This model is a real result-oriented management, but it is distinct from the performance management for the business sector.