| Summary: | 碩士 === 東吳大學 === 會計學系 === 102 === In recent years, with the wave of the new public management, each advanced nation is active to establish and use various management policies for improving efficiency and effect in resources utilization, as well as ensuring smoothly promoting national development and public welfare. Such as United States, United Kingdom and Canada, the audit function of government was transferred from the financial audit which focus on the compliance and legality of public expense to the performance audit which focus on the administration performance of government for building the financial obligation system of performance orientation, and by the result to improve the service quality of government. In 2001, Our government referred to " Government Performance and Results Act " to promulgate " Directions for Administrative Performance Management for the Agencies under the Executive Yuan ", in order to promote the performance evaluation system for enhancing administrative efficiency. Besides, government audit agencies went with the tide to promote performance audit vigorously since 2006.
With the document analysis, the research collected domestic and abroad related data to arrange, analysis, and compare with them. The conclusions include there is a considerable time lag in information feedback between results of performance audit and performance evaluation of policy implementation; the assessment standards, comment results and accountability of performance audit and performance evaluation are inconsistent; the information management and publication are not enough to attract people's attention, and not all of local governments have not implemented performance management yet. Therefore, this study suggests that government should modify related rules to shorten the time lag about information feedback； make the preparation of fiscal year budget indicated to achievement； strengthen to audit performance measurement； improve user benefit of performance audit and performance evaluation reports； boost rewards and punishments mechanism；timely convey performance information to user； build evaluation standard of database regarding performance assessment and performance audit； conduct surveys online to know whether polices carried on by government are in accord with the aspirations of the people or not； promote local government to implement performance management system and so on.
This study is expected to afford the suggestions for government agencies to improve performance management system.
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