Since legalization of performance management system in Korea Government, it has been very diffused throughout in Local Governments. So it is needed check about acceptance of performance management system. The aim of this paper is to find application for policy and draw up improving the system after analyzing cause of acceptance of performance management system. In summary, it is empirically proven that fair institution, education program and sympathy among employee are needed. Moreover, improving suitable evaluation system for organizational culture and developing manual for drawing KPI are properly required. Improving acceptance of performance management system, reforming performance management system and continuation of the system are guaranteed by Legal.