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本文依据新公共管理模式和政府绩效评估理论,综合衡量项目决策、项目管理、资金筹集和使用以及项目效果等因素,构建了老小区整治绩效审计评价指标体系,运用权值因子判断表法确定各绩效评价指标赋值,并根据评价结论分析老小区整治绩效的影响因素,提出应对建议,从而为相关公共资金绩效审计提供实务参考。
Based on the new public management model and government performance appraisal theory, this paper constructs the evaluation index system of performance evaluation in old residential area by comprehensively measuring the factors such as project decision-making, project management, fund raising and using and project effectiveness, According to the conclusion of evaluation, this paper analyzes the influential factors of the remediation performance in old residential areas and puts forward the countermeasures and suggestions so as to provide practical reference for the performance auditing of public funds.