新南威尔士公共部门绩效评价的借鉴与启示

A Reference on New South Wales Public Sector Performance Evaluation

绩效审计是指对政府部门管理活动和资金活动在一定程度上实现经济性、效率性和效果性的一种综合绩效评价。该文以新南威尔士州公共部门绩效审计为例,首先对新南威尔士州实施绩效审计评价的背景和目的进行了分析,接着又对审计的过程和内容进行了介绍,着重分析了绩效评价的效果。然后通过对比我国政府绩效审计的评价结果,最后得出了结论和启示。

Performance audit refers to a comprehensive performance evaluation of the economic,efficiency and effectiveness of government department management activities and financial activities to a certain extent.Taking the public sector performance audit in New South Wales as an example,the article first analyzes the background and purpose of performance audit evaluation in New South Wales,and then introduces the audit process and content,focusing on the effect of performance evaluation.Then,by comparing the evaluation results of our government performance audit,we finally draw conclusions and enlightenments.