To upgrade administrative performance and quality of service, enhance the public¡¦s confidence in the government and elevate national competitiveness, the government requires Central Personnel Administration to make government agencies of all levels implement performance bonus system, combined with performance-based pay system, performance management system and performance appraisals adopted by both state-run and private enterprises. However, it is still a matter of opinions whether the system will work in bringing up the morale of civil servants in government agencies, which is worthy of further study by those concerned about public affairs. For the purpose of understanding the validity of performance bonus system executed by Penghu County Government, the study, based on ¡§Performance Bonus Scheme for the Executive Yan ¡® Administrative Agencies of All Levels¡¨ referring to related research papers and commentaries on performance bonus theories by scholars and experts, presents four aspects as to its evaluation: staff members¡¦ identification, administrative policies, effects and learning organization. A survey has been made for all public servants in county government and all agencies under it as well as in city and rural township agencies to attain the goal. Through statistics and analysis, barriers to the system include difficulty in evaluation, no connection between its goal and the prospects and administrative policies of the agency, lack of objectivity in applying the same evaluation to different types of agencies, insufficient inducement as a result of small amount of bonus, unfamiliarity with the scheme. Further analysis leads to the significant findings as follows: as far as identification is concerned, both males and females surveyed are in favor of the scheme, with higher support from personnel with lower education back- ground, non-executive and lower-ranking personnel while younger persons tend to disagree with the perfection of the scheme. In the aspect of administrative policies concerning performance management and evaluation, better-educated persons are apt to regard the evaluation applied to the different types of agencies as objective and more executives than non-executives approve of the objectivity of personal performance evaluation. As for its effects, those surveyed share no obvious differences regardless of age, education back-ground, position and rank; more senior officers agree that those awarded personal performance bonus are not entitled to sharing group performance bonus; All surveyed people, especially seniors, those with shorter record of service, those with high school (or under it) education back-ground and non-executives, identify with it. In view of the above-mentioned problems and findings, the study tries to make some suggestions for improvement: assisting the establishment of performance evaluation mechanism, promoting policy marketing, carrying out personnel involvement, enhancing administration through performance bonus system, flexibly adjusting means of performance management, offering more-profit inducement since the small amount of bonus is not incentive enough, carrying on performance bonus system and integrating it into the organizational culture; bettering the functions of performance evaluation committee, combing administrative performance evaluation, performance bonus system and annual merit evaluation together, building up knowledge-sharing mechanism through group learning.