论我国政府绩效评价主体体系的构建——基于政府公共受托责任视角的分析  

The Determination of Evaluator in the Government Performance Evaluation System: From the Perspective of Public Accountability

作　　者：刘笑霞[1] 

机构地区：[1]河海大学商学院,江苏南京210098

出　　处：《审计与经济研究》2011年第3期11-19,共9页Journal of Audit & Economics

基　　金：教育部人文社科基金青年项目(09YJC790171);河海大学"中央高校基本科研业务费专项资金项目"(2009B23214)

摘　　要：政府内外部的公共受托责任关系是确定政府绩效评价主体的基本依据。具体而言,政府公共受托责任关系链中不同层次的委托人及其代表均应构成政府绩效评价的主体。在西方,许多国家已经构建起合理的多元化政府绩效评价主体体系,但我国政府绩效评价主体仍然较为单一。为此,我国应当根据政府公共受托责任的具体要求,并参考西方发达国家的成功经验,构建一个多元化的政府绩效评价主体体系,从而促使政府更好地履行公共受托责任。The public accountability relationship chain around the government is the basis to determine the evaluators of government performance.In accordance with the relationship chain of public accountability,the public,higher departments,the legislature and other representative bodies of the public should all be included in the evaluator pool.Except for the above evaluators,the evaluatees are also one important type of evaluators.Many western countries have established multiple evaluation system of government governance which conforms to the requirements of public accountability.In China,however,the evaluators are still very unitary.We should construct such a multiple system which consists of the evaluatees,the public,higher departments,National People＇s Congress,etc.so that the government could better execute its public accountability.

关 键 词：政府绩效评价 评价主体 公共受托责任 政府审计 国家审计 

分 类 号：F239.44[经济管理—会计学]