政府绩效审计与项目评估:实践特征及融合  

Government Performance Audit and Program Evaluation: Practical Characteristics and Its Integration

作　　者：郝玉贵[1] 程广洪[2] 肖扬[2] 

机构地区：[1]华中科技大学,湖北武汉430074 [2]杭州电子科技大学,浙江杭州310018

出　　处：《审计与经济研究》2009年第2期23-27,共5页Journal of Audit & Economics

基　　金：浙江省哲学社会科学规划课题(07CGGL030YBX)

摘　　要：政府绩效审计和项目评估作为政府绩效和公共管理的重要评价行为,两者的实践特征存在异同。但随着公共管理的改革发展,两者之间相互融合的趋势日趋明显。因此,如何发挥两者的优势,扬长避短,是政府绩效评价理论与实务所关注的重点。As one of the important evaluation practices of government performance and public management, government performance audit and program evaluation have both differences and similarities in the practical characteristics. However, with the reform of the public management, the tendency of integration becomes more obvious. Thus, it is important to make the best use of both advantages in the theory and practice of government performance evaluation.

关 键 词：政府审计 绩效审计 项目评估 实践特征 融合关系 

分 类 号：F239.44[经济管理—会计学]