The “Amendment of Civil Service Performance Evaluation Act, CSPE Act” was amended and passed in 2007 by Legislative Yuan. Less than four years, due to some reasons, this Amendment Act proposed by Taiwan’s Examination Yuan again for the consideration of Legislative Yuan. The most important thing is the General Introduction of the Amendment Act clearly states that the purpose is to strengthen its positive functions in enhancing government performance. In other words, the Amendment Act should not only to passively prevent malpractices but also, more important, it should bring the full play of incentive effect on the members of organization in modern management. Until now, this Amendment Act did not pass by Legislative Yuan. Why Amendment of Civil Service Performance Evaluation Act faced so many challenges? Therefore, this paper based on the perspective of incentive management is trying to explore the Civil Servants’ attitude which may be generated by the Amendment of CSPE Act with expectance theory. And, this paper used the research method of questionnaire surveys among civil servants between central government and local governments to collect the data. However, the Amendment Act is not yet implemented and passed by Legislative Yuan. The research findings by the Amendment Act is not limited to the purpose of Civil Servants’ Attitude exploration, and it may provide information in the future study of Amendment Act.