基于绩效管理的公共部门绩效审计研究
发布时间：2018-09-18 07:57
【摘要】：公共部门绩效管理贯穿于公共管理的全过程,而公共部门的绩效审计则已成为绩效管理的重要组成部分。本文通过对绩效管理与绩效审计关系的考察,提出了基于绩效管理系统的公共部门绩效审计实施框架,并在此基础上根据中国的具体情况,提出了在开展绩效审计过程中应注意的几个问题。
[Abstract]:Public sector performance management runs through the whole process of public management, and public sector performance audit has become an important part of performance management. Based on the investigation of the relationship between performance management and performance audit, this paper puts forward the implementation framework of public sector performance audit based on performance management system, and on this basis, according to the specific situation of China, This paper puts forward some problems that should be paid attention to in the process of performance audit.
【作者单位】： 湖北经济学院财政与公共管理学院;
【基金】：湖北省科技厅“公共部门绩效评价与建立绩效预算研究”项目的成果,项目号是2006AA412C05
【分类号】：F239.4
[Abstract]:Public sector performance management runs through the whole process of public management, and public sector performance audit has become an important part of performance management. Based on the investigation of the relationship between performance management and performance audit, this paper puts forward the implementation framework of public sector performance audit based on performance management system, and on this basis, according to the specific situation of China, This paper puts forward some problems that should be paid attention to in the process of performance audit.
【作者单位】： 湖北经济学院财政与公共管理学院;
【基金】：湖北省科技厅“公共部门绩效评价与建立绩效预算研究”项目的成果,项目号是2006AA412C05
【分类号】：F239.4
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2 余玉苗,何晓东;核心效用观下政府绩效审计的实施框架[J];审计研究;2005年03期
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1 王，
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