本文關(guān)鍵詞：顧客導(dǎo)向型政府績效審計的增值價值研究　出處：《湖南大學(xué)》2009年碩士論文　論文類型：學(xué)位論文

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【摘要】：20世紀(jì)七八十年代興起的新公共管理運動促進(jìn)了政府績效審計的飛速發(fā)展。新公共管理強(qiáng)調(diào)政府的責(zé)任與績效,同時主張政府應(yīng)具有“顧客至上”的服務(wù)意識。另一方面,隨著社會的發(fā)展和民主意識的增長,公眾也越來越多的參與到公共治理中。本文正是在這一背景下提出顧客導(dǎo)向型政府績效審計。 文章首先對政府績效審計的基礎(chǔ)理論進(jìn)行分析,探討了政府績效審計發(fā)展的顧客導(dǎo)向,提出在我國構(gòu)建服務(wù)型政府的背景下顧客導(dǎo)向成為我國政府績效審計未來發(fā)展的方向。其次,對增值價值的內(nèi)涵與其評價方面進(jìn)行了闡述,探討了增值價值計量與政府績效審計評價標(biāo)準(zhǔn)之間的關(guān)系,并提出顧客導(dǎo)向下政府績效審計的目標(biāo)是實現(xiàn)增值價值。通過把顧客價值作為績效評價標(biāo)準(zhǔn)的出發(fā)點,實現(xiàn)增值價值的目標(biāo)克服了傳統(tǒng)增強(qiáng)責(zé)任性與改善績效目標(biāo)之間的沖突。最后,分析了顧客導(dǎo)向下我國政府績效審計增值價值目標(biāo)的實現(xiàn)途徑。一方面,政府績效審計中的內(nèi)在制度如績效審計獨立性、績效審計評價標(biāo)準(zhǔn)、人力資源績效審計和績效審計結(jié)果公開等的完善對我國績效審計增值價值目標(biāo)的實現(xiàn)具有重要的影響;另一方面,與政府績效審計相關(guān)的外在制度如政府內(nèi)部激勵機(jī)制、績效信息生成與披露機(jī)制以及政府內(nèi)部問責(zé)機(jī)制對政府績效審計增值價值目標(biāo)的實現(xiàn)具有積極的影響。 當(dāng)前我國的政府績效審計正處于發(fā)展階段,通過對顧客導(dǎo)向型的政府績效審計進(jìn)行研究,以及把政府績效審計的目標(biāo)定位于實現(xiàn)增值價值,對我國構(gòu)建服務(wù)型政府以及和諧社會具有重要的現(xiàn)實意義。
[Abstract]:In 20th century, the new public management movement rose in 1970s and 1980s to promote the rapid development of government performance audit. New public management emphasizes the responsibility and performance of government. On the other hand, with the development of society and the increase of democratic consciousness, the government should have the service consciousness of "customer first". The public is more and more involved in public governance. This paper puts forward the performance audit of customer-oriented government under this background. Firstly, this paper analyzes the basic theory of government performance audit, and discusses the customer orientation of the development of government performance audit. In the context of building a service-oriented government in China, customer orientation becomes the direction of the future development of government performance audit. Secondly, the connotation of value-added value and its evaluation aspects are expounded. The relationship between the measurement of value-added value and the evaluation standard of government performance audit is discussed. The paper also points out that the goal of the government performance audit under the customer guidance is to realize the value-added value, by taking the customer value as the starting point of the performance evaluation standard. The goal of achieving value-added value overcomes the conflict between the traditional enhancement of responsibility and the goal of improving performance. Finally, the paper analyzes the ways to achieve the goal of value-added value of Chinese government performance audit under the guidance of customers. On the one hand. The internal system of government performance audit, such as the independence of performance audit, performance audit evaluation standard. The improvement of the performance audit of human resources and the publicity of the results of the performance audit has an important impact on the realization of the goal of value-added value of the performance audit in China. On the other hand, the external system related to the government performance audit, such as the internal incentive mechanism of the government. The mechanism of generating and disclosing performance information and the internal accountability mechanism of government have a positive influence on the realization of the goal of value-added value of government performance audit. At present, the government performance audit of our country is in the development stage, through the research of the customer-oriented government performance audit, and the goal of the government performance audit is to realize the value-added value. It has important practical significance to construct service-oriented government and harmonious society in our country.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.4

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本文編號：1437117