中文摘要：

绩效评估的功能可从技术和价值两个层面来考察。前者可称为功能定位，后者则属于目标定位。目标定位角度可将绩效评估分为“内部控制”和“外部责任”两大类。发达国家外部责任型绩效评估具有三个特征：明确的外部责任意识；公民导向的评估指标体系；广泛深入的公民参与。我国内部控制型绩效评估表现在：政府主导和公民参与不足；自上而下的单向性特征；绩效评估沦为某种驾驭术。从内部控制向外部责任的转变，是政府绩效评估目标定位的未来方向。

英文摘要：

The utilities of performance measurement （PM） can be seen from both lower-order technical and higher-order value perspectives. Value perspective implies the fundamental orientations of PM. Gov- ernment PM can be divided into two types from value perspective： external accountability and internal control. External accountability type of PM in developed countries has three main features ： a clearly ar- ticulated sense of accountability; citizen-centered performance indicators; and active public participa- tion. Internal control orientation of PM in China demonstrates itself in three ways： government domi- nance and the lack of public participation; top-down and unidirectional approach in PM, and tactic use of PM as a tool of personnel reshuffle in some cases. A transformation of orientation of PM from internal control to external accountability therefore, should be a key task of reform in the foreseeable future.