公共部门绩效管理在审计监督部门的运用--评美国审计署《2011年度绩效报告》

摘要

审计机关在深化绩效审计成果的同时，也需要加快提升自身的绩效管理水平，这对公共部门和经济社会的发展都具有重要意义。美国审计署自2001年起，每年通过发布绩效报告的形式全方位披露自身的绩效状况。本文根据美国最新发布的2011年度绩效审计报告，从绩效目标、绩效内容、指标构造等六个方面系统地归纳了美国审计署2011年度绩效报告的特点，以为改进我国审计机关的绩效报告提供参考。%When audit institutions deepen the performance audit results, they also need to improve their own performance man-agement level, which is of great significance to the development of the economic society and the public sector.Since 2001, the General Accounting Office (GAO) issued the annual report to disclose its own performance.In this paper, according to the latest release of the performance audit report in 2011, its characteristics are systematically summed up from such six aspects as the con-tent, performance goals, and performance index structure and so on, to provide reference for improvement on the performance re-port of audit institutions in China.