顾客导向型政府绩效审计的增值价值研究

发布时间：2018-01-17 17:00

本文关键词：顾客导向型政府绩效审计的增值价值研究　出处：《湖南大学》2009年硕士论文　论文类型：学位论文

【摘要】：20世纪七八十年代兴起的新公共管理运动促进了政府绩效审计的飞速发展。新公共管理强调政府的责任与绩效,同时主张政府应具有“顾客至上”的服务意识。另一方面,随着社会的发展和民主意识的增长,公众也越来越多的参与到公共治理中。本文正是在这一背景下提出顾客导向型政府绩效审计。文章首先对政府绩效审计的基础理论进行分析,探讨了政府绩效审计发展的顾客导向,提出在我国构建服务型政府的背景下顾客导向成为我国政府绩效审计未来发展的方向。其次,对增值价值的内涵与其评价方面进行了阐述,探讨了增值价值计量与政府绩效审计评价标准之间的关系,并提出顾客导向下政府绩效审计的目标是实现增值价值。通过把顾客价值作为绩效评价标准的出发点,实现增值价值的目标克服了传统增强责任性与改善绩效目标之间的冲突。最后,分析了顾客导向下我国政府绩效审计增值价值目标的实现途径。一方面,政府绩效审计中的内在制度如绩效审计独立性、绩效审计评价标准、人力资源绩效审计和绩效审计结果公开等的完善对我国绩效审计增值价值目标的实现具有重要的影响;另一方面,与政府绩效审计相关的外在制度如政府内部激励机制、绩效信息生成与披露机制以及政府内部问责机制对政府绩效审计增值价值目标的实现具有积极的影响。当前我国的政府绩效审计正处于发展阶段,通过对顾客导向型的政府绩效审计进行研究,以及把政府绩效审计的目标定位于实现增值价值,对我国构建服务型政府以及和谐社会具有重要的现实意义。
[Abstract]:In 20th century, the new public management movement rose in 1970s and 1980s to promote the rapid development of government performance audit. New public management emphasizes the responsibility and performance of government. On the other hand, with the development of society and the increase of democratic consciousness, the government should have the service consciousness of "customer first". The public is more and more involved in public governance. This paper puts forward the performance audit of customer-oriented government under this background. Firstly, this paper analyzes the basic theory of government performance audit, and discusses the customer orientation of the development of government performance audit. In the context of building a service-oriented government in China, customer orientation becomes the direction of the future development of government performance audit. Secondly, the connotation of value-added value and its evaluation aspects are expounded. The relationship between the measurement of value-added value and the evaluation standard of government performance audit is discussed. The paper also points out that the goal of the government performance audit under the customer guidance is to realize the value-added value, by taking the customer value as the starting point of the performance evaluation standard. The goal of achieving value-added value overcomes the conflict between the traditional enhancement of responsibility and the goal of improving performance. Finally, the paper analyzes the ways to achieve the goal of value-added value of Chinese government performance audit under the guidance of customers. On the one hand. The internal system of government performance audit, such as the independence of performance audit, performance audit evaluation standard. The improvement of the performance audit of human resources and the publicity of the results of the performance audit has an important impact on the realization of the goal of value-added value of the performance audit in China. On the other hand, the external system related to the government performance audit, such as the internal incentive mechanism of the government. The mechanism of generating and disclosing performance information and the internal accountability mechanism of government have a positive influence on the realization of the goal of value-added value of government performance audit. At present, the government performance audit of our country is in the development stage, through the research of the customer-oriented government performance audit, and the goal of the government performance audit is to realize the value-added value. It has important practical significance to construct service-oriented government and harmonious society in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

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