节点文献
基于审计角度的政府绩效公众满意度分析
An Analysis on Public Satisfaction with Government Performance Based on Auditing
【机构】 北京工商大学商学院;
【摘要】 公众满意度是对公众心理状态的测量结果。公众满意度可以作为政府绩效审计评价标准之一,这是市场经济对政府绩效审计的内在要求。公众满意度作为政府绩效审计评价标准虽存在一定局限性,但并不否定这一标准的合理性与可行性,在实际操作过程中,可采取相关措施将这些局限性降低到最低程度。政府绩效公众满意度审计角度的评价通常通过对公众满意度的调查来进行。调查方法主要有单一整体评估法、工作要素总和评估法、层次分析法和模糊综合评价法等。工作要素总和评估法是对单一整体评估法的有益补充,层次分析法和模糊综合评价法也是被结合起来运用的。
【Abstract】 Public satisfaction reflects their psychological state.Public satisfaction is one of evaluation criteria of the government performance auditing,which is the inherent requirements of government performance auditing in market economy.As one of the evaluation criteria of government performance auditing,the rationality and feasibility of public satisfaction can’t be denied although it has some limitations,which can be decreased to lowest extent though relevant measures in practical process.The evaluation of public satisfaction with government performance based on auditing usually is carried out by investigation to public satisfaction.The methods include singleglobal rating,summation score,analytical hierarchy process and fuzzy comprehensive evaluation,etc.Summation score is the supplement to singleglobal rating,analytical hierarchy process and fuzzy comprehensive evaluation are always combined to use together.
- 【会议录名称】 中国会计学会2011学术年会论文集
- 【会议名称】中国会计学会2011学术年会
- 【会议时间】2011-07-02
- 【会议地点】中国重庆
- 【分类号】F239.4
- 【主办单位】中国会计学会教育分会