摘要
20世纪70年代末西方发达国家兴起的公共行政改革运动即新公共管理运动,其核心特征是对政府绩效及其责任的高度关注,它的出现促进了政府绩效审计的产生与发展。本文从辩证的角度审视关于新公共管理正反双方的观点,并在此基础上分析其对政府绩效审计理论和实践的发展所产生的影响,从而引发对我国政府绩效审计发展的辩证思考。
The end of 1970＇s has witnessed a reformation of public administration in Western developed countries-new public management. Its core nature has been focusing on the performance and accountability of governance. The new public management promotes the emergence and development of governance＇s performance audit. After comparing its advantages and disadvantages of this theory in question, the author first analyses the influence of the new public management on the development of the theory and practice of the govemance＇s laerformance audit, and then nuts forward some suggestions in this regard.
出处
《审计与经济研究》
北大核心
2006年第3期16-20,共5页
Journal of Audit & Economics
关键词
新公共管理
政府绩效审计
公共政策
公共服务
new public management
govemance＇s performance audit
public policy
public services
