新公共管理治理理念与政府审计机制创新

发布时间：2018-04-25 22:25

本文选题：新公共管理 + 治理　；参考：《浙江大学》2004年硕士论文

【摘要】：新公共管理治理理念用经济学角度来审视公共部门,认为公共部门的职责是提供公共产品或服务,并强调运用市场这双“看不见的手”来克服公共部门的弊端,以市场竞争的力量来实现有效的公共管理。将新公共管理治理理念运用到政府审计领域,构画出一个全新的概念—公共审计服务。通过围绕公共审计服务的有效供给主线,来研究政府审计作为政府向公众提供公共审计产品或服务的职能部门,在公共审计服务网络中,如何来重新界定传统的职能界限、变革传统的行为方式和方法。本文建议应学会掌舵而不是划桨,即尽可能地利用市场机制来提供,并用治理方式来协调、维护服务网络中的不同利益相关者。本文的逻辑主线是:第一章为引言。第二章简明扼要地从传统政府审计现状及其诊断两个方面进行了梳理,导出传统政府审计需要革新。第三章对新公共管理治理理念的主要思想精髓作了阐述,并说明了该理论对政府审计机制创新的指导意义,当然也指出了该理论的一些不成熟地方。第四章是将第二章和第三章看似不相关的两个概念:政府审计和新公共管理治理串起来,一方面列举了新公共管理治理理念在西方政府审计中已得到有效运用,另一方面列举了新公共管理治理理念在我国的政府审计中也有生存的土壤和环境。第五章主要围绕新公共管理治理理念给政府审计机制变革指明的四个方向。第六章阐述在机制变革四个方向的指引下,当前政府审计在审计主体、审计对象、审计方式和方法、审计的重点等五个方面可进行机制创新。本文的目的是要在政府审计中引入服务意识、竞争意识。
[Abstract]:The concept of new public management governance looks at the public sector from an economic perspective, considers that the responsibility of the public sector is to provide public goods or services, and emphasizes the use of the "invisible hands" of the market to overcome the drawbacks of the public sector. To achieve effective public management with the power of market competition. The new concept of public management governance is applied to the field of government audit, and a new concept, public audit service, is constructed. By focusing on the effective supply of public audit services, this paper studies how to redefine the traditional functional boundaries of government audit, as a functional department of providing public audit products or services to the public, in the network of public audit services. Change the traditional ways and means of behavior. This paper suggests that we should learn to steer rather than paddle, that is, to use market mechanism to provide as much as possible, and to coordinate with governance to maintain different stakeholders in the service network. The main logic of this paper is: the first chapter is the introduction. The second chapter makes a brief analysis of the current situation and diagnosis of the traditional government audit, and concludes that the traditional government audit needs innovation. The third chapter expounds the main thought essence of the new public management governance concept, and explains the guiding significance of the theory to the innovation of the government audit mechanism, and of course points out some immature places of the theory. The fourth chapter is the seemingly unrelated two concepts: the government audit and the new public management governance. On the one hand, it lists the new public management governance concept has been effectively used in the western government audit. On the other hand, it enumerates the new concept of public management governance in our government audit also exists in the soil and environment. The fifth chapter mainly focuses on the four directions of the change of the government audit mechanism based on the concept of new public management governance. The sixth chapter expounds that under the guidance of four directions of mechanism reform, the current government audit can carry on the mechanism innovation in five aspects: audit subject, audit object, audit way and method, and audit focus. The purpose of this paper is to introduce service consciousness and competition consciousness into government audit.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4

【共引文献】