文章基本信息

标题：PERFORMANCE AUDIT IN PUBLIC SECTOR ENTITIES – A NEW CHALLENGE FOR EASTERN EUROPEAN COUNTRIES
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作者：Adriana TIRON TUDOR
期刊名称：Revista Transilvană de Ştiinţe Administrative
印刷版ISSN：1454-1378
出版年度：2007
卷号：19E
页码：126-141
出版社：Babes Bolyai University
摘要：Performance measurement provides an objective basis for evaluating how efficiently public resources are being used and how effectively public service outcomes are being achieved. It is a process used to support government selfanalysis and provide a basis for more informed and publicly defensible decision-making. In this context an important role is reserved to performance external audit performed by external audit institutions. The performance audit analyses the quality of financial administration from the point of view of the three elements of performance: economy, efficiency and effectiveness. We intend to realize a comparative study for some Eastern European countries regarding the performance audit, knowing the fact that since countries differ at the level of individual reforms, there is no single model of reform. Nonetheless, reform strategies have many points in common emphasizing the international character of public management reform. By cross-national comparisons we intend to analyze the impact of implementing the new performance audit in certain Eastern European Countries, and in Romania, focused on the external audit institutions.