摘要：电子政府的应用能够使政府在虚拟环境下更好地服务公众和企业，体现信息时代对顾客需求的响应性。本文从提供什么公共服务、由谁提供以及怎样提供的层面，从政府职能转换、事权财权匹配及绩效管理角度给出一个基于电子政府的分析框架。

Abstract: E-government applications can help the government to serve the public and businesses better in a virtual environment, which reflects the responsiveness to customer needs in the information age. From the aspect of what kind of public service, who provides them as well as how to provide them， an analytical framework is given based on the e-government in terms of the transformation of government functions, the match between work and financial authority, and performance management.