| 顾客导向型政府绩效审计——以实现增值价值为基础 |
| |
| 引用本文： | 聂萍,郭理湘,易谷秀.顾客导向型政府绩效审计——以实现增值价值为基础[J].财经理论与实践,2010,31(6):72-76. |
| |
| 作者姓名： | 聂萍 郭理湘 易谷秀 |
| |
| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079;湖南大学,会计学院,湖南,长沙,410079;湖南大学,会计学院,湖南,长沙,410079 |
| |
| 基金项目： | 中央高校基本科研业务费专项资金项目《企业风险识别研究》; 财政部领军(后备)人才项目; 2010年教育部人文社科研究项目《政府绩效审计制度创新与技术改进研究》 |
| |
| 摘 要： | 新公共管理运动为顾客导向型政府绩效审计的发展提供了契机。顾客价值与增值价值之间的内在逻辑关系,使增值价值成为度量政府绩效的标准,而且政府绩效审计的质量保证性质使其具有实现增值价值的功能。政府绩效审计增值价值功能的实现形式是提供绩效信息及改进建议,实现途径是政府治理结构的改善、政府责任性的增强以及政治进程的完善,而且更需要与其相关的内外制度安排的完善。
|
| 关 键 词： | 顾客导向 政府绩效审计 增值价值 改进 |
Customer Orientated Government Performance Audit based on Added Value Realized |
| |
| NIE Ping,GUO Li-xiang,YI Gu-xiu.Customer Orientated Government Performance Audit based on Added Value Realized[J].The Theory and Practice of Finance and Economics,2010,31(6):72-76. |
| |
| Authors: | NIE Ping GUO Li-xiang YI Gu-xiu |
| |
| Institution: | NIE Ping,GUO Li-xiang,YI Gu-xiu (College of Accounting,Hunan University,Changsha,Hunan 410079,China) |
| |
| Abstract: | The new public management movement provides the opportunity for the development of the customer-oriented government performance audit.Because of the intrinsic logic relation between the added value and the customer value,the added value is anindex of the government performance.The government performance audit has the function to realizing the added value.The formation of the function to realizing the added value of the government performance audit is carrying out by providing performance information and the... |
| |
| Keywords: | Customer Orientation Government Performance Audit Added Value Improvement |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
| 点击此处可从《财经理论与实践》浏览原始摘要信息 |
| 点击此处可从《财经理论与实践》下载免费的PDF全文 |
|
