外文翻译--政府绩效：教训和挑战.doc

中文4350字 外文文献翻译 原文： Government Performance: Lesson and Challenges This article concentrates on attempts by OECD countries to introduce performance-based or results-based budgeting and management. The need to enhance public sector performance has become more urgent as governments face mounting demands on public expenditure, calls for higher quality services and, in some countries, a public increasingly unwilling to pay higher taxes. Performance budgeting and performance management seek to move the focus of budgeting, management and accountability away from inputs towards results, i.e. better value for money. Drawing on data from the OECD/World Bank Budget Practices and Procedures Database, the article explores the trends and country approaches (different phases, various objectives), discusses accountability to the public (including external performance auditing), and recognises the importance of context and a whole-of-government approach, in particular for changing the behaviour of key actors and motivating politicians to use performance information. The limitations and tensions of performance budgeting and performance management are also discussed, as well as problems of measurement and the efficient use of performance information. A great deal of rhetoric has surrounded the introduction of performance management and budgeting. Supporters claim that it has the capacity to transform governments. However, it is important that this reform should not be seen as a panacea and that governments have realistic expectations about what it can achieve and the time needed to reach these objectives. Even countries that have been using this approach for over 15 years continue to struggle with issues of measurement; this is especially the case for outcomes. A key challenge for all countries is obtaining good quality information which is valid, reliable, and timely. Numerous challenges can be encountered including setting clear objectives, finding accurate measures of performance an