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(NPM)俷Хʥ󥹡¡椫ŪʻŪؤžʤɤȤäưɽϢΡֿͳŪספȡˤŪʹ¤ưŦƵפοͳŪפϡƱˡȤϤȤȿФơּŪפ뤤ϼʵŪŪᥫ˥뤳Ȥ׵ᤷζӤϡŪɾˤ餵롣ܤϡΥץΤδƻŪʰ֤ˤĤȤˤʤ뤬礭ܡפ־ܡפؤȤɽưȤ΢ʢˡȤϡƼΤФŪʡɾפԤŪˤ礭ʱƶϤڤܤ褦ˤʤäƤ롣ɾ(evaluative state)(G.Neave)Ȥդ褦ˡȤϡƼΤΡּĴǽϡסּפ˰͵򤹤ִƺɾϡפˤˤäȤ롣طʤˤơȤȤϴȤʤɤоݤ˺줿ɾ٤ؤϤNPOλ̱ҲȿŪΤˤޤdz礷ۤܤȿ夷Ƽȿ礭ƤƤ롣Υѥեޥ󥹤ŪɾоݡȤ̣Ǥϡ餽㳰ǤϤʤM.ѥ90ǯ奤ꥹˡִƺҲ(audit society)󾧤Τ⡢Τ褦̮ˤƤǤäܤˤƤƱͤǤ롣Τ褦ˡɾפ뤤ϡִƺפϿͳŪΤȤǤϤƽפװǤꡢˤϡǽʬΤ褦ʶŪδŪ¤ˤ礭Ƥ⤿餷ȤλŦ⤢롣ͳŪĬήطʤ˳ΰӤ򤿤ɤɾפִƺפϡޥˤϡɤΤ褦ʼҲư⤿餷ޤߥˤϡġδȿNPOʤɤˤɤΤ褦ʱƶ⤿餷ƤΤޤˤϤɤ꤬ϤޤƤꡢæѤ뤿ƻϤɤˤΤäˤĤơҲŪ顢׳ؼԤкѼҲؼԤޤơȤȤ˵򿼤Ƥߤ


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