顾客导向型政府绩效审计——以实现增值价值为基础

聂萍; 郭理湘; 易谷秀

顾客导向型政府绩效审计——以实现增值价值为基础

引用本文：聂萍,郭理湘，易谷秀.顾客导向型政府绩效审计——以实现增值价值为基础[J].财经理论与实践,2010,(6):72-76

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作者	单位
聂萍,郭理湘，易谷秀	（湖南大学会计学院,湖南长沙410079）

中文摘要:新公共管理运动为顾客导向型政府绩效审计的发展提供了契机。顾客价值与增值价值之间的内在逻辑关系，使增值价值成为度量政府绩效的标准，而且政府绩效审计的质量保证性质使其具有实现增值价值的功能。政府绩效审计增值价值功能的实现形式是提供绩效信息及改进建议，实现途径是政府治理结构的改善、政府责任性的增强以及政治进程的完善，而且更需要与其相关的内外制度安排的完善。

中文关键词:顾客导向政府绩效审计增值价值改进

Customer Orientated Government Performance Audit based on Added Value Realized

Abstract:The new public management movement provides the opportunity for the development of the customer-oriented government performance audit. Because of the intrinsic logic relation between the added value and the customer value, the added value is anindex of the government performance. The government performance audit has the function to realizing the added value. The formation of the function to realizing the added value of the government performance audit is carrying out by providing performance information and the improvement suggestions. Moreover the realization way is to improve the governance structure, the government accountability and perfect the political process, and more corresponding internal and external institutional arragements should be improved.

keywords:Customer Orientation Government Performance Audit Added Value Improvement

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