政府信息资源管理绩效审计是受托经济责任内容不断拓展、新公共管理运动的兴起、绩效理论研究与实践探索,以及知识经济、电子政务发展和政府信息资源管理自身需求等诸多因素共同作用的产物,它是对政府信息资源管理是否符合经济性、效率性和效果性等情况进行的审计,具有十分重要的理论与现实意义。 Performance audit of government information resources management is the result of the constant expansion of the contents of the entrusted economic responsibility, the rise of the new public management movement, the performance theory research and practical exploration, as well as the knowledge economy, the development of e-government and the government information resources management own needs and many other factors, It is an audit of whether government information resources management is in line with economy, efficiency and effectiveness, which has very important theoretical and practical significance.