| 政府绩效评价与审计的新途径——以增值价值为基础 |
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| 引用本文：聂萍,熊笑凡.政府绩效评价与审计的新途径——以增值价值为基础[J].湖南大学学报社会科学版,2012,(1):77-81 |
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| 中文摘要:以公共管理理念为出发点，以提供公众满意服务为目标来构建服务型政府绩效评价与审计指标体系。研究表明，实现“增值价值”概括了顾客导向下的政府绩效评价与审计目标，而且增值价值作为政府绩效评价标准不仅非常重视顾客价值的提升，也关注政府内部的过程绩效，是连接政府内部绩效评价与外部绩效评价的桥梁，也是政府绩效的外部审计标准即顾客价值的实现与内部绩效审计标准即经济性、效率性等有机结合的耦合点。 |
| 中文关键词:服务型政府 顾客导向 增值价值 政府绩效 |
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| New ways on the Government Performance Evaluation and auditing-based on the added value |
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| Abstract:Using the new public management ideas as a starting point, providing satisfactory services to the public as the goal, this essay is to build a service-oriented government performance evaluation and auditing index system. Study has shown that the “added-value” outlines the objectives of the customer-oriented government performance evaluation and audit, and as the performance evaluation criteria, the added-value is not only to enhance customer value, but also is concerned about the process of government performance ,which is the bridge to connect with the internal and external government performance evaluation and the combination of the coupling point of the external and internal government performance audit standards . |
| keywords:Service-oriented government Customer-oriented Added value Government Performance |
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