从合规走向绩效

【作者】 姚蕾；

【导师】 苟燕楠；

【作者基本信息】 复旦大学 ， MPA， 2009， 硕士

【副题名】绩效预算下的政府审计改革研究

【摘要】 自20世纪70年代末至80年代初开始,西方各国掀起了一场声势浩大且旷日持久的政府改革运动,它起源于英国,并迅速扩展到其他西方国家,即“新公共管理”。它自20世纪80年代在英、美两国应运而生后迅速扩展到西方各国,成为近年来西方公共行政理论中一个有巨大影响的流派。从理论上讲。它是基于对传统公共行政模式的考量,对行政与管理概念的再认识,对公共部门的抨击的回应,对经济理论的变革、对私营部门变革和技术变革的再审视。新公共管理对财政预算管理和政府审计产生较大影响。政府审计与预算管理制度关系密切,政府审计既是推动绩效预算管理改革的重要力量,同时,实行绩效预算管理必将对政府审计产生深远的影响。本文对政府审计与预算管理之间的关系,特别是绩效预算改革过程中,政府审计机关如何应对,如何适应绩效预算管理的要求,从合规性审计向绩效审计方向发展,在政府预算管理和推动政府改进管理提高绩效方面发挥其应有的作用进行研究。更多还原

【Abstract】 From the late seventies and the early eighties in the twentieth century, western countries set off a large-scale and prolonged reform of government institution called ’New Public Management’ (’NPM’), which appeared in Britain at first and then spread to other western countries. NPM is defined as the Public Management with Economics as its basis and with coordination of government markets as its core. NPM, becoming an influential school of thought in recent years, origin from United Kingdom and United States from eighties of twentieth century, and has been accepted by the whole western world. The appearance of NPM has great impact on both Fiscal Budget Management and Government Audit. Meanwhile, Government audit and Budget Management have functional connections and powerful promoting effect to each other. The article is going to present arguments about the relationship between Budget Management and Government Audit, especially to how Government Audit works to meet the requirement of Budget Management and make positive contribution to it in the reform of Performance Budget Management.更多还原