Abstract:

This paper reinterprets and explains the proposition of American scholars Osborne and Gabler on how the entrepreneurship spirit transforming the public sector through a close reading of the text. The ten propositions which were put forward in this book are the representative viewpoints of the new public management theory and the important basis for our government’s reform to draw lessons from and learn from it.However，due to the cultural nature of theorists themselves and the inherent cultural characteristics of China itself，that is，the acceptance of soil，the acceptance，interpretation，reference and application of this theory inevitably lead to certain deviations，namely misreading. For example，performance appraisal management is widely used in the management of civil servants in China. Analyzing the acceptance cause and deviation of the new public management theory and its concepts in our country is of great value to explain the problems that our country encounters in the reality by using the theory for reference，and is also the key point to better understand and improve the relevant management.

Key words: reinventing government, new public management, acceptance and deviation, Assessment of grass-roots civil servants, organizational culture