政府绩效评价与审计的新途径——以增值价值为基础  

New ways on the Government Performance Evaluation and auditing-based on the added value

作　　者：聂萍[1] 熊笑凡[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410082

出　　处：《湖南大学学报（社会科学版）》2012年第1期77-81,共5页Journal of Hunan University(Social Sciences)

基　　金：教育部人文社科项目(10JYC630184);湖南省风险导向基地湖南省高校创新平台开放基金项目(10K011);全国会计学术领军(后备)人才项目;湖南大学2011年中央高校项目;湖南大学SIT项目的支持

摘　　要：以公共管理理念为出发点,以提供公众满意服务为目标来构建服务型政府绩效评价与审计指标体系。研究表明,实现"增值价值"概括了顾客导向下的政府绩效评价与审计目标,而且增值价值作为政府绩效评价标准不仅非常重视顾客价值的提升,也关注政府内部的过程绩效,是连接政府内部绩效评价与外部绩效评价的桥梁,也是政府绩效的外部审计标准即顾客价值的实现与内部绩效审计标准即经济性、效率性等有机结合的耦合点。Using the new public management ideas as a starting point,providing satisfactory services to the public as the goal,this essay is to build a service-oriented government performance evaluation and auditing index system.Study has shown that the ＂added-value＂ outlines the objectives of the customer-oriented government performance evaluation and audit,and as the performance evaluation criteria,the added-value is not only to enhance customer value,but also is concerned about the process of government performance,which is the bridge to connect with the internal and external government performance evaluation and the combination of the coupling point of the external and internal government performance audit standards.

关 键 词：服务型政府 顾客导向 增值价值 政府绩效 

分 类 号：D625[政治法律—政治学]