“平静生活”理论对政府绩效审计的影响——政府领导干部的绩效  

Impact of"Calm Life"Theory on Government Performance Audit——Performance of Leading Government Officials

作　　者：张冰心 刘燚颖 尹欣妍 Bingxin Zhang†;Yiying Liu;Xinyan Yin(Xijing University,Xi’an,Shaanxi 710123)

机构地区：[1]西京学院,陕西西安710123

出　　处：《经济管理学刊（中英文版）》2022年第1期79-82,共4页Economic Management Journal

摘　　要：实施政府绩效审计旨在增强政府部门的效率效能,提高政府机关领导干部履职期间的工作成绩和办事效率效果,能有效解决政府部门不出成绩、效率低下的问题,促进我国经济高质量发展。“平静生活”理论主要描述如今我国政府领导干部的工作状态:懒政、怠政、明哲保身、不求有功但求无过。特别在疫情常态化的当下,许多领导干部为保住自己的“乌纱帽”,防控过严,政府部门办事效率减慢,严重影响到百姓的正常生活,导致整个市场效率低下,不利于我国经济发展。为有效改变官员“平静生活”的状态,就需要对政府绩效审计提出更高的要求。本文详细阐述了“平静生活”理论的概念,梳理了领导干部“不作为”的表现和特征,并说明了如何运用政府绩效审计改善现状,为提高政府领导干部的工作效率,完善政府绩效审计理论体系提出了建议,以保障我国经济持续、高效、健康发展。The implementation of government performance audit aims to enhance the productivity and efficiency of government departments.During the performance of their duties,government performance audit improves the performance and efficiency of the leading government cadres.The implementation of government performance audit effectively solves the problems of no performance and low efficiency of government departments,and promote the high-quality development of China's economy.The theory of"peaceful life"mainly describes the working state of leading government cadres in China:lazy,negligent,wise,no merit but no fault.Especially at the normalization of the epidemic,many leading cadres is too strict in the fight against the epidemic,in order to keep their"black hat".The efficiency of government departments slowed down,seriously affect the normal life of the people.This leads to low efficiency of the whole market,and not conducive to China's economic development.In order to effectively change the state of officials'"calm life",it is necessary to put forward higher requirements for government performance audit.This paper expounds the concept of"calm life"theory,combing the leading cadres"inaction"performance and characteristics,and shows how to use the government performance audit to improve the present situation.This is conducive to improving the work efficiency of government leading cadres.Finally,putting forward Suggestions improve the government performance audit theory system,in order to ensure the sustainable,efficient and healthy development of our economy.

关 键 词：“平静生活”理论 政府绩效审计 领导干部履职尽责 经济高质量发展 

分 类 号：F23[经济管理—会计学]