Following the opening licenses of gaming industrial in P.R.China Macau in 2002, the economy of P.R.China Macau grows rapidly and it brings abundant of income to P.R.China Macau government. Unlike the western countries, the reform of performance management in P.R.China Macau government has no relationship with the financial crisis or the financial pressure. The citizens greatly concern about the effect of utilization of the huge public resources by the government especially through the demonstration of the performance audit report conducted by Commission of Audit of P.R.China Macau that some public sectors irregular utilize the public money and waste of public resources. The problems of misuse the public money, improper utilization of the public resources and the low efficiency of the public sectors which caused serious dissatisfaction from citizens, thus the government starts to deepen the level of the performance management in order to improve government operations. Various measures have been established by the government in order to provide convenience to the citizens, provide quality services to the citizens and to meet the needs of the citizens. This paper will state out the current practices and policies of performance management in P.R.China Macau government, and will propose some recommendations to improve the performance management system in the public sectors in order to establish a transparent, accountability and service-oriented government.