摘要
最高审计机关国际组织(InternationalOrganizationofSupremeAuditInstitutions,INTOSAI)为使受查单位、国会及民众了解政府审计之价值及效益,并让审计机关(SAI)有一致追求的愿景,于2010年会员代表大会中通过《约翰内斯堡协议(JohannesburgAccords)》,2012年进一步将协议落实到国际政府审计准则(In-ternational Standards of Supreme Audit Institutions,ISSAI)第2号草案—《审计机关之价值与效益:对民众生活产生正面影响》(The Value and Benefits of Supreme Audit Institutions-making a difference to the lives of citi-zens),指出对民众产生正面影响是各界对审计机关的期待。在INTOSAI倡议下,审计机关应以成为公共管理的典范自许,落实本身之透明、课责及良善治理,期能发挥引导行政部门之效,其中建构审计机关绩效管理体系是具体措施之一。本文将以INTOSAI所订之指南及"审计部"推动审计机关绩效管理之近况,分享台湾地区审计机关绩效衡量及评估实况。
In order to make the value and benefits of Supreme Audit Institutions （SAI） understood by the auditees, the Congress and the public ,the INTOSAI （International Organization of Supreme Audit Institutions） approved the Johannesburg Accords at the XXth INCOSAI in 2010. In 2012 the INTOSAI developed ISSAI 2＂ The Value and Benefits of Supreme Audit Institutions - making a difference to the lives of citizens （draft）＂ which indicates that making a difference to the lives of citizens is the expectation of the citizens to the government audit bodies. The IN- TOSAI advocated that the SAI should regard itself as a model of all the public bodies and to achieve the transparen- cy, accountability, and good governance, in order to promote the performance of the public administration. One of the basic methods to reach this goal is to build up a performance management system of the SAI. This paper aims to introduce the criteria of the INTOSAI and the practices of the performance measurement and evaluation of the SAI in Taiwan,which includes the procedures and outcomes of the performance management system.
出处
《审计研究》
CSSCI
北大核心
2013年第4期33-40,共8页
Auditing Research
关键词
绩效管理
绩效衡量
平衡计分卡
performance management, performance measurement and evaluation, balance score card
