摘要
当前我国审计机关绩效管理缺失状况严重,很多审计机关尚无绩效管理的意识,更缺乏绩效管理的实践经验。本文通过借鉴国外先进经验,并结合我国实际情况,提出我国审计机关绩效管理的构建路径为:优化审计机关组织结构,拓展审计职能,加强审计业务管理,建立基于绩效激励的人力资源管理机制。
Nowadays performance management deficiency in China＇s audit institutions is worth serious attention. Many audit institutions are not aware of the performance management, let alone of performance management practices. By learning from the advanced foreign experience and integrating with China＇s actual situation, this paper urges the department concerned to establish performance management in audit institutions, at the same time, we should expand the audit function, strengthen the audit operational management, and build up the performance-based human resources management mechanism.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第1期25-30,共6页
Journal of Audit & Economics
关键词
审计机关
绩效
绩效管理
构建路径
audit institutions
performance
performance management
path establishment
