| 我国公共部门效益审计研究 |
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| 引用本文： | 马慧德.我国公共部门效益审计研究[J].上海经济研究,2009(6). |
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| 作者姓名： | 马慧德 |
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| 作者单位： | 上海市审计局,200010 |
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| 摘 要： | 本文回顾国外绩效审计的相关理论和经验,总结西方绩效审计和新公共管理之间以追求"经济性、效率性、效果性"为目标的共同价值取向;探讨在我国开展效益审计的迫切性和必要性,主要表现在加强对权力的制约和监督、体现制度反腐败的要求和提高政府管理绩效水平三个方面;分析和研究了我国公共部门效益审计的发展趋势和存在的显著弊病,并针对我国效益审计现状提出了一定的政策建议和改进措施.
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| 关 键 词： | 效益审计 公共部门 政府绩效 |
Research on the Audit to the Efficiency of Public Sector of China |
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| Ma Huide.Research on the Audit to the Efficiency of Public Sector of China[J].Shanghai Economic Review,2009(6). |
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| Authors: | Ma Huide |
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| Institution: | The Bureau of Audit of Shanghai 200010 |
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| Abstract: | This paper reviews theory and experience of foreign-related the performance audit,and summed up common value of the performance audit and the new public management which pursuits "Economy,Efficiency and Consequent".The paper explore the urgency and necessity of carring out Effectiveness of the audit.Effectiveness of the audit has three factors: strengthen control and supervision of power,reflect the system requirements of the anti-corruption,improve the level of government management performance.The paper a... |
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| Keywords: | Effectiveness of the Audit Public Sector Government Performance |
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