华东经济管理
華東經濟管理
화동경제관리
EAST CHINA ECONOMIC MANAGEMENT
2014年
4期
139-142
,共4页
公共管理%绩效审计%行政革新
公共管理%績效審計%行政革新
공공관리%적효심계%행정혁신
public administration%performance audit%administrative innovation
文章旨在介绍台湾绩效审计制度，从其行政革新及绩效审计制度变革过程中，寻找其特点，作为大陆未来绩效审计改进之参考。通过对大陆与台湾绩效审计制度部分内容的比较分析，发现大陆绩效审计制度存在的问题，并借鉴台湾绩效审计的经验，建立一个既能维护公众利益，又能规范与监督政府施政行为绩效审计制度，使之符合国际化发展趋势与时俱进，颇深具参考价值。
文章旨在介紹檯灣績效審計製度，從其行政革新及績效審計製度變革過程中，尋找其特點，作為大陸未來績效審計改進之參攷。通過對大陸與檯灣績效審計製度部分內容的比較分析，髮現大陸績效審計製度存在的問題，併藉鑒檯灣績效審計的經驗，建立一箇既能維護公衆利益，又能規範與鑑督政府施政行為績效審計製度，使之符閤國際化髮展趨勢與時俱進，頗深具參攷價值。
문장지재개소태만적효심계제도，종기행정혁신급적효심계제도변혁과정중，심조기특점，작위대륙미래적효심계개진지삼고。통과대대륙여태만적효심계제도부분내용적비교분석，발현대륙적효심계제도존재적문제，병차감태만적효심계적경험，건립일개기능유호공음이익，우능규범여감독정부시정행위적효심계제도，사지부합국제화발전추세여시구진，파심구삼고개치。
The paper aims to introduce the performance audit system of Taiwan. It can provide reference for future improve-ments of performance audit in mainland China by finding the characteristics from the administrative innovation and the re-form process of performance audit system of Taiwan. The paper also attempts to find the problems in mainland China through a comparative analysis on the part of contents of performance audit system between the mainland and Taiwan. Based on the experience of the performance audit in Taiwan, this paper tries to establish a performance audit system, which can not only maintain the public interests, but also regulate and supervise government administrative behavior. And this perfor-mance audit system should be in line with the international development trends and develop it as required by the times. This paper has a deep value for reference.
