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題名 | PART在美國聯邦政府財政績效評價中的應用:背景、內容及對澳門的啟示=Aplicações da PART na Avaliação de Desempenho do Governo Federal dos EUA: Antecedentes, Conteúdo e Implicações Para Macau、Application of the Program Assessment Rating Tool in Financial Performance Appraisal of the United States Federal Government: Background, Content and Its Implication for Macau |
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作 者 | 顏海娜; 楊雪娟; | 書刊名 | 行政:澳門公共行政雜誌 |
卷期 | 27:4=106 2014.12[民103.12] |
頁次 | 頁723-741+861-887+1039 |
分類號 | 564.12 |
關鍵詞 | 項目評級工具; 財政績效評價; 澳門特區; PART; |
語文 | 中文(Chinese);葡萄牙文(Portuguese) |
英文摘要 | This paper elaborates the application of the Program Assessment Rating Tool(PART) in financial appraisal of the United States Federal Government, which includes its background, main content, characteristics and its implementation effect. We found that PART has played an important role in the performance budgeting and project program during Bush Administration. Basing on the above researches, we discuss what implications Macao Government can get from American experiences for its fiscal expenditure evaluation. In conclusion, in order to improve the using efficiency of financial fund and strengthen the connection between the budget allocation and project performance level, Macao SAR Government should learn from the institutional wisdom and operating experience of PART to put forward its performance management system and gradually set up financial performance appraisal system. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。