机电产品文献综述外文原文.doc

嘉兴学院南湖学院外文文献翻译原文 题 　 目：　　 公共财政支出绩效审计评价指标体系研究 　　　 系 别：　　 商 学 系 专 业：　　 会 计 学　 　 班 级：　 会计N064 学 号：　2006456691425 学生姓名： 孙 琪 琪 一、外文原文 原文一： Performance auditing in local government Performance auditing has been a long-standing component of accountability in public administration. During the 1980s and 1990s performance auditing has allegedly been increasingly adopted in the new public management. While there has been much research on public management and performance auditing in central government, local governments been relatively neglected in the literature. Municipalities and counties in local government have an important role in public sector service production in most European countries, and especially in the Nordic countries. It is therefore surprising that performance auditing in this context has received so little scholarly attention. This study is aimed at filling some of this gap. The purpose of this comparative study is, therefore, to explore how performance auditing practices, including performance measurement, are used to assess and verify value for money in local government and to enhance the accountability of municipalities and counties. Despite some problems related to the quality of the performance audit reports, the informants perceived performance audit to function as a useful, rational public management tool. In many public sector reforms during the 1980s and 1990s, decentralization has been one key ingredient. The Nordic countries and the Netherlands are now relatively extensively decentralized and have been so for some time relative to many other European countries. Along with the delegation of authority, decisions and management of financial funds, performance measurement and performance auditing are often developed and control systems centralized. Many audit practices have grown out from changes in public sector management with ideals such as quality, governance and accountability. In fact, there h