中文摘要：

推进国家审计机关的绩效管理工作有利于加快政府职能转变以及实现国家审计资源有效配置。国家审计机关具有项目型政府特征，体现在组织结构的复杂性与任务的独特性方面。基于国家审计机关的项目型特征，从项目型政府的视角建构国家审计机关的绩效管理新模式，可以充分发挥项目型政府在横向与纵向协同上的优势，更好地为实现国家良治提供制度保障。

英文摘要：

The propulsion of performance management in the national audit office is conducive not only to speeding up the transformation of government functions, but also to achieving effective allocation of audit resources. The national audit office has the characteristics of project-oriented government, reflecting the complexity of structure and the uniqueness of task. Based on the characteristics of project-oriented government of national audit office and from the perspective of project-oriented government, a new performance management model of national audit office is constructed, which can give full play of the advantages of project-oriented government in the horizontal and vertical coordination and provide better institutional guarantee to the implementation of national governance.