地方政府绩效审计:基于辽宁省的问卷调查研究

Local Government Performance Audit:A Questionnaire Survey from Liaoning Province

为了深化地方绩效审计的研究,我们在辽宁省范围内作了一次问卷调查,了解审计人员以及其他政府部门人员对政府绩效审计的认识,问卷主要包括六个方面的内容:开展地方政府绩效审计的必要性、相关的动力因素、阻力因素、有效做法、目的和指标评价以及相关问题认识,最后结合调查结论给出相关的政策建议。

In order to deepen local government performance audit research, the authors carried out a questionnaire of local government performance audit issue in the area of Liaoning Province. The survey consists of six elements,such as need for local government performance audits, driving force, resistance factors, effective practices,targets and evaluation, and understanding of relevant issues. The final findings are relevant to policy recommendations.