文章基本信息

标题：Concepts and Principles of Performance Audit
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作者：Caloian Florin ; Sahlian Daniela ; Ponorica Andreea 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：The XXIst century is the century of performance revolution,will predominate the management and the performance audit,the visionary and innovative management,the paradoxes management etc. The fundamental objective of management and managers is to create a competitive vision,viable,for the organization. For a long time it was considered that the public sector cannot be about performance,arguing that by the content of the very fundamental objective of public management is removed the posibility to accept this concept. Limits of such way of thinking have long been exceeded in the public management of developed countries,after a good number of years the subject has been debated by theorists and practitioners. This starts from an initial premise that public managers thinking shall be within somewhere at the border between social logic and competitive logic.
关键词：audit;performance;public institution