14. 如同上文实例所示，缺乏迅速的管理行动和有效决策以及缺乏协调与合作，造成重大损失并致使资源利用效率低下。行预咨委会认为，除了高级管理人员契约的现有管理指标外，应更加重视有效和高效地管理资源方面的业绩评估，包括更准确地规划和估计所需预算经费和严格的财政管理。考虑到由大会通过的问责制的定义(见上文第 10 段)，行预咨委会建议大会请秘书长考虑在高级管理人员的契约中列明更多的目标和指标，以评估他们的业绩并追究其负责任地管理资金和人力资源的责任。
14. As shown in the above-mentioned examples, the lack of prompt managerial action and effective decision-making, as well as a lack of coordination and cooperation, have resulted in significant costs and the inefficient use of resources. The Advisory Committee considers that, in addition to the existing managerial indicators in the senior manager compacts, greater emphasis should be placed on assessing performance with respect to the effective and efficient management of resources, including more accurate planning and estimation of budgetary requirements and rigorous financial management. Taking into account the definition of accountability adopted by the General Assembly (see para. 10 above), the Advisory Committee recommends that the General Assembly request the Secretary-General to consider introducing additional objectives and indicators in the senior manager compacts, with a view to assessing their performance and holding them to account for the responsible stewardship of financial and human resources.