This study is based on the coorientation model, which claims that the effects of social services can be maximized when the discrepancies between users’ and providers’ perspectives are fully understood in the process of reflecting social service users’ subjective outcome ratings in social service policy as performance information. Based on the model, this study examines if there are discrepancies between social service users’ and providers’ perspectives on the subjective outcomes of social services; the study includes a comparison analysis on factors that influence the subjective service outcomes as perceived by users and providers. The results indicate discrepancies between service users and service providers at the level of evaluating the subjective service outcomes. Similarly, a high degree of discrepancies was also demonstrated in the influence of attribute-level satisfaction on overall satisfaction. Such differences between users’ and providers’ perspectives on subjective service outcomes should be understood so that they can be efficiently reflected in policy-making, and systematic evaluation should be conducted with a focus on performance management rather than achievement assessment.