公共图书馆绩效审计的目标选择与实现路径——基于香港公共图书馆绩效审计的案例

The Target Selection and Realization Path of Performance Audit of Public Library ——Based on Performance Audit of Hong Kong Public Library Based on Performance Audit of Hong Kong Public Library

香港审计署开展的提供图书馆服务绩效审计,对内地公共图书馆绩效审计的广泛开展具有重要的借鉴意义。公共图书馆绩效审计在目标选择上可采用"问题分析"法,遵循整体性、可量化性原则;实现路径上,应当采用多元化的绩效审计方法,重点参考图书馆服务相关法规、指引等作为评价标准,从而有利于公共图书馆绩效审计项目全面系统地开展。

Performance audit of public library service carried out by Hong Kong Audit Commission is more mature and complete with respect to China＇s mainland. It offers important reference to the extensive development of performance audit on the mainland. ＂Problem analysis＂ method can be used and the integrity and quantifiable principles that can be followed in the target selection. It should adopt various methods, focusing on library regulations and guidelines related to public libraries as the evaluation criteria, which is beneficial to the comprehensive development of the performance audit.