From the standpoint of personnel management, to carry out the accountability is to set up the elimination system. In the theory of New Public Service, accountability is defined as broadly as professional responsibility, lawful responsibility, political responsibility and democratic responsibility. The final goal of accountability and responsibility mechanism is to assure that government will response to the preference and need of civil (Dunn and Legge 2000:75). The public administrative officers are the most important part of government responsibility in political system. If officers can not fulfill the responsibility, they will lose their public and legal identities. Thus, the elimination system should include the government employee’s response to the publics, their administrative behavior and ethics and the requirements to reach the public expectation, the attitude of performance in organization. The evaluation of current laws and administrative conducts can be helpful to understand the contents of elimination system. In addition, to compare the advocates and conducts between DPP (2000 ~ 2008) and KMT (currently) from the standpoint of policy change is also a main topic in this study. This study is based on the theory of New Public Service to explore the role of civil service and the establishment of accountability. We also evaluate the development of civil service performance law and hope to set up more complete lawful norms in accountability. In research methods, we adopt the literature analysis and comparative research methods to put in order of the development of this policy change and to provide suggestions of setting up a contemporary elimination system for civil service.