In the face of the global trend of administrative reform, to cope with changing times and enhance the competitiveness, Taiwan restructures the administrative division into five Metropolitan Cities. To improve the administrative efficiency of the Government and responding to people's need, Central and local government implement reconstruction, rebuilding the organizational culture and the core values. After the Reform, among the five new Metropolitan Cities, Kaohsiung City has the biggest transformation in size of the city and organizational changes, also in geography, culture, industry, transportation, community, and more. It becomes more challenging for the local government to face the new problems. The Household Registration Office is the front-line of customer services and their core value is ¡§to better serve people¡¨. During the general public¡¦s visit to the Household Registration Office, people can feel the changes of better customer services and efficiency. This will change public¡¦s view of the government operation. Therefore, the Kaohsiung Household Registration Office has to set a very clear organizational mission and vision. Furthermore, with the limited resources, managers must worry about how to build the public value and vision, which will be recognized and implemented by the members of the Office. At the same time, these values and vision should be also recognized by the general public. The purpose of this study is to explore public value differences among different parties within the Kaohsiung Household Registration Office. Through Public Affairs Management and literature analysis, I outline the characteristics of regional governance in Kaohsiung City. With in-depth interview of the policy-setting officials of the Kaohsiung Household Registration Office, I also focus on the public values of the Household Registration Office. This study corresponds to four structure (Organization internal process, and financial, and customer, and learning and growth) of Balanced Score Card, and to establish a goal to evaluate the organizational performance. The Social Judgment Theory questionnaires are also based on this. Test target are the entry-level Household Registration Officers of previous known as Kaohsiung City and Kaohsiung County. At the same time, I asked the general public to answer the same Balanced Score Card questionnaires. This will help the manager to understand the variation of public value differences among different parties. This will also help the managers to solve the problem in-time, change the content of public value and to achieve the goal set by the Local Government. This result of the study, for the Household Registration Office, there are no big discrepancy before and after the Reform. The main reason is that Household Registration Office utilizes the nationwide Standardized Computer Operation System. And the regulation is base on Household Registration Act. Both Computer System and regulation are put in place by the Central Government. However, from this study, after the merger of city and County, I did find that the Kaohsiung Household Registration Office need to do an overall adjustment in the allocation of financial resources and staffing, local application of the separate regulations and organizational cultural.