Human resource management theory and practice has shifted from the perspective of human resource to human capital gradually in recent years. Human capital perspective regard employees as assets of invested by educated and trained and abound in capacities of creativity and productivity, it owned by individuals not transferred with organizations. This is different from human resource perspective regarded employees as undeveloped potential resources of organizations. The quality of public servants always outstanding in Taiwan, government how to transfer it into the resources of national competitiveness, and prompt healthy flows, at the same time avoid anti-competition. It should be an urgent issue in the process of reengineering government.