美国政府在20世纪40年代即着手构建政府绩效评估体系。就世界范围来看,美国的政府公共服务绩效评估走在前列,其政府绩效评估体系的突出特点是由硬性指标和软性指标共同组成。 硬性指标是由美国会计总署承担的对政府的绩效审计。20世纪60年代,美国会计总署率先把对政府工作的审计重点从经济性审计转向经济性、效率性和效果性并重的审计(3E审 The U.S. government set about building a government performance evaluation system in the 1940s. As far as the world is concerned, the performance evaluation of government public service in the United States is in the forefront. The salient features of its government performance evaluation system are composed of hard indicators and soft indicators. Hard metrics are government performance audits undertaken by the U.S. Accounting Department. In the 1960s, the Accounting Department of the United States took the lead in shifting the audit focus on government work from economic auditing to auditing with both economy, efficiency and effectiveness (3E