CAJ | 학술논문

香港审计署开展的提供图书馆服务绩效审计，对内地公共图书馆绩效审计的广泛开展具有重要的借鉴意义。公共图书馆绩效审计在目标选择上可采用“问题分析”法，遵循整体性、可量化性原则；实现路径上，应当采用多元化的绩效审计方法，重点参考图书馆服务相关法规、指引等作为评价标准，从而有利于公共图书馆绩效审计项目全面系统地开展。
향항심계서개전적제공도서관복무적효심계，대내지공공도서관적효심계적엄범개전구유중요적차감의의。공공도서관적효심계재목표선택상가채용“문제분석”법，준순정체성、가양화성원칙；실현로경상，응당채용다원화적적효심계방법，중점삼고도서관복무상관법규、지인등작위평개표준，종이유리우공공도서관적효심계항목전면계통지개전。
Performance audit of public library service carried out by Hong Kong Audit Commission is more mature and complete with respect to China’s mainland. It offers important reference to the extensive development of performance audit on the mainland. “Problem analysis” method can be used and the integrity and quantifiable principles that can be followed in the target selection. It should adopt various methods, focusing on library regulations and guidelines related to public libraries as the evaluation criteria, which is beneifcial to the comprehensive development of the performance audit.