中国行政管理
中國行政管理
중국행정관리
Chinese Public Administration
2009年
11期
45~47
,共null页
当责 国家审计 政策评价
噹責 國傢審計 政策評價
당책 국가심계 정책평개
accountability, national audit, policy evaluation
公共管理中当责就是指处于一定职位上的公共机构及其人员尽力做好自身角色该做的事情，担当起机构和职位所赋予的责任。对国家审计组织而言，当责表现为明确自己的责任，主动、公正、客观、高效地履行国家审计职责，促进政府运行效率的改善，提升社会总福利水平。本文深入探讨了当责的内涵及其在国家审计中的体现，以收费公路政策审计为例，对当责导向的政策审计评价机制和国家审计组织建设进行了有益探讨。
公共管理中噹責就是指處于一定職位上的公共機構及其人員儘力做好自身角色該做的事情，擔噹起機構和職位所賦予的責任。對國傢審計組織而言，噹責錶現為明確自己的責任，主動、公正、客觀、高效地履行國傢審計職責，促進政府運行效率的改善，提升社會總福利水平。本文深入探討瞭噹責的內涵及其在國傢審計中的體現，以收費公路政策審計為例，對噹責導嚮的政策審計評價機製和國傢審計組織建設進行瞭有益探討。
공공관리중당책취시지처우일정직위상적공공궤구급기인원진력주호자신각색해주적사정，담당기궤구화직위소부여적책임。대국가심계조직이언，당책표현위명학자기적책임，주동、공정、객관、고효지리행국가심계직책，촉진정부운행효솔적개선，제승사회총복이수평。본문심입탐토료당책적내함급기재국가심계중적체현，이수비공로정책심계위례，대당책도향적정책심계평개궤제화국가심계조직건설진행료유익탐토。
In public administration, public sector and its staff should be accountable, strive for incorporating the highest values into his or her work and do one＇s best to play his or her role well. As to national audit institution and auditors, accountability means having a clear understanding of their social responsibilities, and performing their duties actively, objectively, impartially and efficiently in order to improve the performance of government. First, this paper discusses the connotation of accountability and its reflection in national audit. And then, it probes into the accountability -oriented policy evaluation mechanism and the organizational construction of national audit by taking toll road policy auditing as an example.
