The comparison of performance evaluation systems between the governments of the United States of America and the United Kingdom is very helpful for continuous improvement on the similar system used in Taiwan. Based on this analysis report, the common characteristics between the U.S. and U.K. systems are as followings: performance evaluation legislation; dedicated evaluation organization; emphasizing outcome-oriented evaluation matching with strategic planning goals; adopting customer satisfaction, cost efficiency, and quality as performance indicators; evaluation results disclosure; and linking performance results to performance reward system. Above findings are of great value for knowing more about performance management.