摘要
随着政府绩效审计在我国的逐步开展,政府绩效审计评价已成为当前理论和实务界探讨较多的领域,评价指标的设置和评价方法的选取更是焦点。本文在回顾近年来我国政府绩效审计评价研究的基础上,从预算这一独特的视角,探讨了我国政府部门绩效审计评价指标的构建和评价方法的选择。
Along with the gradually development of government performance auditing, the evaluation of which becomes the popular field discussed by both realms of theory and operation, furthermore the setup of indexes and the selection of evaluation methods become the research focus. This paper based on the retrospection of China＇ s research on the government performance auditing these years, from the distinctive angle which is budget, probe into the construction of evaluation indexes and the selection of evaluation methods of China＇ s government performance auditing evaluation.
出处
《经济管理》
CSSCI
北大核心
2007年第22期69-73,共5页
Business and Management Journal ( BMJ )
关键词
政府部门
绩效审计评价
预算
government
performance auditing evaluation
budget
