新公共管理理论视野下的台湾绩效审计——论大陆改进之道

Performance Audit in Taiwan under the Perspective of New Public Administration Theory——The Way of Improvement in the China's Mainland

文章旨在介绍台湾绩效审计制度,从其行政革新及绩效审计制度变革过程中,寻找其特点,作为大陆未来绩效审计改进之参考。通过对大陆与台湾绩效审计制度部分内容的比较分析,发现大陆绩效审计制度存在的问题,并借鉴台湾绩效审计的经验,建立一个既能维护公众利益,又能规范与监督政府施政行为绩效审计制度,使之符合国际化发展趋势与时俱进,颇深具参考价值。

The paper aims to introduce the performance audit system of Taiwan. It can provide reference for future improve-ments of performance audit in China's Mainland by finding the characteristics from the administrative innovation and the re-form process of performance audit system of Taiwan. The paper also attempts to find the problems in China's Mainland through a comparative analysis on the part of contents of performance audit system between the mainland and Taiwan. Based on the experience of the performance audit in Taiwan, this paper tries to establish a performance audit system, which can not only maintain the public interests, but also regulate and supervise government administrative behavior. And this perfor-mance audit system should be in line with the international development trends and develop it as required by the times. This paper has a deep value for reference.