摘要
绩效标准是政府绩效审计的核心。文章构建了一个包括"效果性"、"效率性"、"正当性"、"公平性"、"透明性"、"回应性"标准在内的完整的政府绩效评价标准体系,作为政府绩效水平定性评价的依据,在此基础上构建系列适合被审计单位或项目的评价指标,采用数学方法则可以实现对被审计单位或项目绩效水平的定量评价。
Audit criteria is the key element in the government performance audit. Apart from absorbing western criteria of effec- tiveness and efficiency, this article modifies the Western criteria of justness, and adds the criteria of equity, transparency and re- sponses. Therefore a complete performance criterion system is presented, which is the base of evaluation. So if the evaluation guidehnes fitting the department or the program are used, we can evaluate their performance level.
出处
《北京科技大学学报（社会科学版）》
2012年第3期134-139,共6页
Journal of University of Science and Technology Beijing(Social Sciences Edition)
关键词
绩效
绩效审计
评价标准
performance
performance audit
criterion
