公共資金審計(jì)和管理中英文對照外文翻譯文獻(xiàn)

中英文對照外文翻譯文獻(xiàn)(文檔含英文原文和中文翻譯)原文:AuditingAndAdministrationSchoolsofpublicadministrationovertheyearshavegivenattentionborderingonidolworshipto"whogetswhat,when,andhow."Insomewaysthatworshipisunderstandable.PublicbudgetingandtheappropriationsprocessareattheheartofpolicyanddecisionmakinginAmericangovernment.Schoolsandprogramsinpublicadministrationteachbudgetingunderavarietyoftitles.Whencontemplatingcareeropportunities,theirstudentslearnthatbudgetingiswheretheactionis.Regrettably,littleattentionhasbeengiveninAmericanpublicadministrationtoissuesofaccountabilityhowfundsareused;howtheiruseisreportedtothepublic;andwhatimpactfundinghashad.Auditingraisesthesequestionsandprovidesanswers.'Butauditingislittleknowninpublicadministrationcirclesand,withfewexceptions,publicadministrationdoesnotteachauditing.'Theconceptoffinancial,efficiency,andeffectivenessaccountabilityisalmostforeigntopublicadministrationstudentsandtopublicmanagers.Thecurrentinterestinprogramevaluationbyexecutivebranchagenciesdoesnotaddressthedeeperandmorelastingissues:howarepublicsectormanagerstoreporttolegislatorsontheuseofpublicresources?Canthisbeaccomplishedasanintegralpartofthebudgetprocess?Publicadministrationprogramsmustexploreanswerstothesequestions.Sincemid-1990spublicexecutiveagenciesintheUnitedStateshavedramaticallyexpandedevaluationactivities.Thisexpansionhasbeenmarkedbytheestablishmentoflargeplanningandevaluationstaffsincabinetleveldepartmentsofthefederalgovernment,thepublicationofnumerousbooksonthetopic,theappearanceofjournalsdevotedexclusivelytoevaluation,andtheintroductionofevaluationcoursesandfieldsofconcentrationatmajoruniversitiesNevertheless,theconsiderablegrowthandchangeofformalpostauditandevaluationactivitiesatthestatelegislativelevelhasgonelargelyunnoticed.TheU.S.GeneralAccountingOfficeGAO,createdin1921,hasreceivedsomewhatmoreattention.However,itsimportantroleasacongressionalagencyisstillnotwellunderstood.Statelegislaturesevaluateexistinggovernmentprogramsdepartmentsrequireauthorizationfornewprograms.Butthepublicationofformalperformanceauditreportshasbecomeawidespreadphenomenononlyinthe1970s.Thenumberofperformance-typereportssenttotheLegislativeProgramEvaluationSectionLPESClearinghouseattheEagletonInstituteofPoliticsofRutgersUniversityhasgrownfromfivereportspublishedin1971byoneNewYorkStateagencyto134reportspublishedbystatelegislativeauditagenciesin20statesin1977.Thegrowthofperformanceauditreportsreflectsthegrowthoftheorganizationswhichproducethem.TheCouncilofStateGovernmentsreportedthatin1998therewereonlyfivestateswheresolepostauditresponsibilitiesrestedwithalegislativeauditor.Bythemid-1970sthenumberhadgrownto25andinothersthelegislaturessharedpostauditresponsibilitywithexecutivebranchagencies.Bythe1977-78biennium44stateshadatleastonelegislativestaffagencywithprimaryresponsibilityforthepostauditfunction.Regrettably,littleattentionhasbeengiveninAmericanpublicadministrationtoissuesofaccountability?howfundsareused;howtheiruseisreportedtothepublic;andwhatimpactfundinghashad.TherearetwomajorstructuralapproachestoperformanceAuditinginstatelegislatures.Oneplacestheperformanceauditingcapacityintheofficeofthelegislativeauditor.Inmostcasesthelegislativeauditorandhisstaffareresponsibletoalegislativeauditcommitteewhichincludesmembersofbothchambersandpoliticalparties.Traditionally,legislativeauditorsconfinedtheiractivitiestofinancialandcomplianceaudits.Recently,auditorshaveincreasedeffortstoassessnotonlyefficiencybutalsotheeffectivenessofstateagenciesandprograms.In1967,forexample,theMontanaOfficeoftheLegislativeAuditorplacedtheperformanceauditingcapacityinthelegislativeauditor'soffice.Before1973,however,theofficeproducedonlyfinancial-complianceaudits.Sincethentheauditorhasissuedperformanceauditscoveringtopicssuchasworkmen'scompensation,thestatemotorvehiclepool,andmilkpriceregulations.Inaddition,eightsunsetreviewshavebeencarriedout,coveringstateregulatoryboardssuchasthoseonaccountants,plumbers,andbanks.OtherstateswhichemploythepostauditapproachincludeCalifornia,Hawaii,Illinois,Kansas,Minnesota,andTennesseeTheestablishmentofaspecialpurposelegislativeauditorevaluationcommitteewithitsownprofessionalstaffisasecondapproachtobuildingaperformanceauditcapacity.Thesestaffsgenerallyconductperformancereviews,whilethemoretraditionalauditworkislefttothestates'auditagencies.Inallcasesthesecommitteesincludemembersofbothpoliticalparties.TheConnecticutProgramReviewandInvestigationsCommittee,establishedin1972,isanexampleofthespecialpurposecommitteeapproach.Originallylimitedstrictlytoperformanceevaluations,thecommitteereceivedstatutorypowerin2001conductinvestigationsauthorizedbylegislativeresolution.In1999thelegislaturegavethecommitteetheresponsibilitytoconductsunsetreviews.Thecommittee,withastaffofabout10,haspublished12programevaluationsontopicssuchasvocationaleducation,medicaid,andjuvenilecorrections.ItalsohasconductedinvestigationsoftheDepartmentofEnvironmentalProtectionandcivilrightscompliancebyseveraldepartments.OtherstatesusingthisstructuralapproachincludeMassachusetts,Mississippi,NewYork,Virginia,andWashington.Despitethedifferentstructuresforperformanceauditefforts,staffdirectorsagreeontheneedtorecruitstaffwithoutregardtopoliticalaffiliation.Moststaffsincludefewerthan15professionalemployees.Almostallagenciestrytohirepeoplewithvariededucationalbackgrounds.Themostprevalentacademicdisciplinesincludebusinessandpublicadministration,andthesocialsciences.Afewstaffsincludelawyers,behavioralandnaturalscientists,andstatisticians.Staffdirectorsbelievethatbasicresearchcompetence,analyticalability,andoralandwrittencommunicationskillsaremoreimportantthanbackgroundsinspecificfields.Incontrast,individualswithstrongbackgroundsinaccountingandfinancecontinuetoperformfinancialaudits.MoststatelegislativeauditstaffsfollowthegeneralguidelinessetdownintheGAO's1972"YellowBook,"StandardsforAuditofGovernmentalOrganizations,Programs,Activities,andFunctions.TheYellowBookcoversstandardsforauditworksuchasstaffqualifications,planning,supervision,evidence,reporting,andreview.Onemajordifferenceamongthestaffsisthedegreetowhichlegislatorsparticipateinvariousstagesoftheprojects.Inmoststateslegislatorsformallychosethetopicsforstudywhilethestaffalwaysdesignstheauditreviewsandcollectsthedata.Inafewstateslegislatorsparticipatebyholdinglegislativehearings,visitingprogramsites,orinonestateevenassistingininterviews.Staffpersonnelanalyzethedata,reachconclusions,anddraftauditreports.Inalmostallstatesthestaffdraftsrecommendations.Legislatorsnormallyparticipateintherecommendationsprocessthroughadopting,modifying,orrejectingthem.Adoptionbylegislatorscanmeanmerelyrubberstampingstaffrecommendationsoractivelydebatingandalteringthoserecommendations.Mostlegislativeauditagenciessendacopyofcompletedfinalreportsforcommenttotheexecutivebranchagencyunderreview.Thesecommentsarepublishedaspartofthereports.Manypostauditagenciesconductregularreportflow-upactivitiesAnnualstaffreportsnotetheextentofprogressinimplementingreportrecommendationsbythelegislatureandexecutivebranch.Statelegislativeauditorsareplacingrenewedemphasisonthespecificusesmadeofthereportsbybothlegislativeandexecutiveofficials.Theconsiderablegrowthandchangeofformalpostauditandevaluationactivitiesatthestatelegislativelevelhasgonelargelyunnoticed.Executiveagencyofficialsdonotalwaysviewtheprocessthisway.Theyfallintothereadytrapthatifonlymoremoneywereavailablemoregoodwouldresult.Iflefttothemselves,itseemslikelythatpublicworksandhighwaydepartmentswouldsurelypavethewholenationwithconcrete.ThistypeofagencythinkinggavebirthtoawildlifeflywayandfeedingsystemproposedforvariedspeciesoffowlastheycrossedthroughtheTennesseeValley.WhenpresentedtotheBoardofDirectorsoftheTennesseeValleyAuthority,officialsestimatedthat100,000birds,includinginnumerableducks,couldbeexpectedtousethesystem.Whentheboardchairmandiscoveredthecostwouldbe$100,000,heexclaimed:"MyGod,thatabuckaduck!"Nooneknowsiffeedingaduckonitswaytowinteringinbetterweatherisworthadollar,butitisnotabadwaytothinkabouttheflywayandfeedingsystemprogram.Overlyzealousquestforauditimplementation,however,canleadauditorstoavoidimportantareas,whereeithercontroversyordisinterestcouldresultinalackofactiononstaffrecommendations.Thiswouldimpair,ratherthanassist,legislatorsintheiroversightresponsibilities.Theeasiestwaytoimproveanauditimplementationscoreistolearnwhatkeyofficialswantandthenputitinanauditreport.Nooneadvocatesthatstrategy.Simplyprovidingobjectiveinformationforconsiderationinfuturedecisionsisacrucialtaskofperformanceaudit-evaluation.Manyaudit-evaluationsbringtotheattentionofkeyofficialspotentialproblemsbeforetheybecomeactualandcostlyones.AKansasauditonwaterusepoliciesrecommendedwaystoimproveexistingwaterlawsandintegratecurrentinformationaboutwateruseformoreeffective

management

ofcurrentwaterresources.Theaudithasservedasastudydocumentforlegislativehearingsandregionalconferencesonwateruse,anditsfindingsandrecommendationsshouldenableplannerstomakebetterdecisionsonwatersupplyyearsfromnow.Manyimportanteffectsoftheauditprocessareintangibleandthusnotreadilysusceptibletomeasurement.Thelabels"watchdog"and"birddog"didnotcometoauditagenciesbyaccident.Auditsofgovernmentagencieshavelongbeenconsideredvaluablebecausetheyarebelievedtohelpminimizefraud,waste,mismanagement,andunrealisticbudgetrequests.Likearegularmedicalexamination,this"preventiveeffect"isvaluablebutdifficulttomeasureindollars.Thereareinstancesofofficialsresigningaftercompletionofanauditinprotest,inanger,orinsadrecognitionoftheaudit'saccuracy.Suchresignations-likethatfollowingpublicationoftheSouthCarolinaMedicaidAudit-arenotevidenceofimplementationinanyprecisesense,butlendsupporttotheviewthatgoodauditworkpromotesbetter

management.Thereseemstobegreatenthusiasmfordistributingappropriatesharesofthepublicpurse,butlittleconcernforevaluatingwhatisaccomplishedwiththeshares.Auditworkrequiresobjectivity,professionalism,andfreedomfrompoliticalpressures,whichsuggestsaconsiderabledegreeofindependencewithinthelegislativesetting.Thisdifficultbalancingactlooksmoreprecariouswhenoneconsiderstheevidenceproducedinthesevencasestudies?twoofthesevenkeyfactorslikelytoleadtoauditimplementationarelegislatorapprovalofauditreporttopicsandlegislatorinterestintheaudits.Thesefactorssuggesttheneedforastrongsensitivityandlinkagetothelegislature.Themostpromiseofreconcilingthesecontradictorystrongforcesliesinahealthytermofofficefortheheadauditofficial,withdifficultremovalprovisions,andthepowerofstaffappointmentreservedtothechiefauditor.Withoutsuchassurances,thecontroversywhichinevitabinevitablysurroundsperformanceauditworkislikelytobringdisappointingresults-lessthantotallyobjectiveworkperformedbyalessthantotallyprofessionalstaff.Theschoolsofpublicadministrationhavenotplayedamajorroleinthedevelopmentofpublicsectorauditing.Yetmanyoftheleadingconcernsofgovernmentauditingshouldbetheconcernsofpublicadministration.Fewprofessorsofpublicadministrationteachauditingofanyvariety.Coursesinlegislaturesasorganizationsarescarce.Thosethatexistfocusprimarilyonlaw-makingandusuallyignoretheoversightandaccountabilityresponsibilitiesoflegislatures.Thedirectionofcoursesinpublicadministrationschoolsissubjecttomanycompetingemphases:forexample,behavioralresearch,quantitativeresearch,andinstitutionalresearch.Noneoftheseoptionsshouldallowstudentstoescapefromsomebasiccoreworkineconomicsandfinance,researchtechniquesstatistics,interviewing,surveys,etc.,accounting,andoralandwrittencommunications-allofwhichareessentialtounderstandingandperformingeffectiveauditandoversightwork.Giventhelackofexposuretoauditing,itisnotsurprisingthatsomanyeageryoungpublicadministrationstudentsgoforthseekingpolicyanalysispositions-iftheycannotimmediatelybepresident,governor,orsecretaryofstate,theyatleastwanttotellhimhowheshoulddohisjob.Thereislittleinterestinthemechanicsofunderstandinghowandwhethergovernmentworks,andinimprovingservicedelivery.Thereseemstobegreatenthusiasmfordistributingappropriatesharesofthepublicpurse,butlittleconcernforevaluatingwhatisaccomplishedwiththeshares.PubicadministrationhasfailedAmericangovernmentalandfinancialadministrationbynotstressingthatpublicofficialsmustbeheldaccountableforthefinancialresourcesentrustedtothem.Accountabilityincludesfinancial,compliance,andperformanceauditing.Carefulfinancialreportingandauditingisrequired.Periodicoutsideexaminationsoforganizationalandprogramefficiencyandeffectivenessshouldbeunderstoodandwelcomed.Publicadministrationeducationandtrainingshouldstressaccountabilityingeneralandtheauditfunctioninparticular.Sucheducationislongtheauditfunctioninparticular.Sucheducationislongoverdue.譯文:

審計(jì)和管理多年以來，公共行政管理學(xué)校在對公共資金問題上給予了足夠重視，這些問題包括“誰得到什么，在什么時(shí)候，以及通過怎樣的方式得到?！痹谀承┓矫?，政府管理部門對公共資金問題的重視是可以理解的。在美國政府決策中,公共預(yù)算與撥款過程處于核心地位，公共行政管理學(xué)校以及課程教學(xué)等預(yù)算支出通過嚴(yán)格審核，并讓他們的師生知道公共財(cái)政支出的方向，預(yù)算資金也安排了就業(yè)領(lǐng)域方面的開支，因而在預(yù)算資金的使用過程中，需要加強(qiáng)對公共財(cái)政預(yù)算的管理。而令人遺憾的是，很少有人關(guān)注美國公共財(cái)政支出的績效問題，比如如何使用資金，以及資金產(chǎn)生了什么影響等，雖然審計(jì)發(fā)現(xiàn)和提出了這些問題，也給予了答案，但仍然很少有人關(guān)注。對于公共財(cái)政績效審計(jì)，人們就更不會關(guān)注。經(jīng)濟(jì)性、效率性和效益性的審計(jì)概念幾乎應(yīng)用于國外公共項(xiàng)目上，而政府主管還不很清楚績效審計(jì)，目前在對公共財(cái)政項(xiàng)目審計(jì)、評估上，行政部門并未涉及更深層次、更持久的研討:公共部門管理者如何向立法機(jī)關(guān)報(bào)告公共財(cái)政資金的使用情況，是否可將公共財(cái)政資金作為預(yù)算過程的組成部分來對待和實(shí)現(xiàn)呢?公共財(cái)政預(yù)算部門必須探索解決這些問題并給出合適的答案。自90年代中期以來，美國公共執(zhí)行機(jī)構(gòu)逐漸擴(kuò)大，此次擴(kuò)大的特點(diǎn)是在聯(lián)邦政府增加了大量的規(guī)劃和評估人員，因此，就需要相應(yīng)擴(kuò)大審計(jì)和評估的范圍，很多學(xué)校都開設(shè)了有關(guān)政府公共管理和財(cái)政預(yù)算以及審計(jì)的課程，很多出版物也增加了公共管理，財(cái)政預(yù)算和審計(jì)的欄目，以增加審計(jì)人員的數(shù)量，滿足政府和社會的需要。美國審計(jì)署(GAO)，于1921年創(chuàng)建，被受關(guān)注。然而，它的重要作用，目前國會還難以理解，還沒有得到肯定。國家立法機(jī)構(gòu)審核、評估政府計(jì)劃部門的新項(xiàng)目，通過之后才能得到授權(quán)。但在1979年正式的績效審計(jì)報(bào)告出現(xiàn)以后，通過國會審查政府部門新建項(xiàng)目已經(jīng)成為一種普遍現(xiàn)象,績效審計(jì)報(bào)告送到立法項(xiàng)目評估部LPES,其發(fā)表在羅特格斯大學(xué)交易所學(xué)院的政治發(fā)展報(bào)告上,紐約州政府機(jī)構(gòu)公布在134個(gè)州的調(diào)查中有20個(gè)審計(jì)機(jī)構(gòu)在1977年創(chuàng)建了績效審計(jì)?？冃徲?jì)報(bào)告的增長反映了組織機(jī)構(gòu)的變化發(fā)展。國會報(bào)告中稱,二十世紀(jì)70年代中期的公共項(xiàng)目的數(shù)量僅有25個(gè),在某些情況下,立法機(jī)構(gòu)的職責(zé),和職業(yè)審計(jì)機(jī)構(gòu)相同。1977年到1978年,其他44個(gè)州中至少有一個(gè)立法機(jī)構(gòu)與責(zé)任審計(jì)部。在1998年的國家報(bào)告里,每個(gè)州至少有五家職業(yè)審計(jì)與一個(gè)立法機(jī)構(gòu)。很多州是通過下面兩種主要途徑來實(shí)現(xiàn)其績效審計(jì)考核目標(biāo)的:

審計(jì)在國家立法機(jī)關(guān)中來體現(xiàn)績效性。一個(gè)績效審計(jì)辦公室里的能力在于立法審計(jì)師。在大多數(shù)情況下，立法審計(jì)師和他的工作人員有責(zé)任對一個(gè)立法審計(jì)委員會成員包括兩院及政黨來負(fù)責(zé)，在傳統(tǒng)意義上，主要表現(xiàn)在審計(jì)人員的常規(guī)財(cái)務(wù)審計(jì)和合規(guī)性審計(jì)上。而最近，審計(jì)人員增加了審核和評估，尤其加強(qiáng)了在效率性、有效性方面的審計(jì)。比如，1967年，在蒙大拿州的立法辦公室，立法審計(jì)師把績效審計(jì)作為立法能力的一個(gè)考核標(biāo)準(zhǔn)。而就在1973年之前，辦公室只有財(cái)務(wù)審計(jì)。自從那時(shí)起，審計(jì)師把績效審計(jì)覆蓋到一些重大課題和重要項(xiàng)目上，如對工人的賠償，國家機(jī)動車的使用，牛奶價(jià)格法規(guī)等。另外，在短時(shí)期里，蒙大拿州州的管理委員會要求會計(jì)師、水管工和銀行職員執(zhí)行績效考核，之后其他州也采用這種審計(jì)方法，包括加利福尼亞、夏威夷，伊利諾斯州，堪薩斯州，明尼蘇達(dá)州，和田納西州。建立特殊立法審查機(jī)構(gòu)或評定委員會來體現(xiàn)績效審計(jì)。通常將職員素質(zhì)納入績效考核之中，而更傳統(tǒng)的審計(jì)工作則留給各州審計(jì)機(jī)構(gòu)。康涅狄格審計(jì)和調(diào)查委員會，創(chuàng)建于1972年，這是一種典型的特殊委員會，在2001年，該會通過嚴(yán)格的績效考核后，立法機(jī)構(gòu)對該委員會授權(quán)，賦予委員會審計(jì)和調(diào)查的法定權(quán)力，之后對委員會的工作進(jìn)行審查。委員會中有10名職員曾發(fā)表了12項(xiàng)評估課題，如職業(yè)教育開支、醫(yī)療補(bǔ)助資金使用進(jìn)行了績效考核，也有對環(huán)境保護(hù)部門的工作和公民權(quán)利維護(hù)情況進(jìn)行了審查。其他州也使用這種途徑和方法包括麻薩諸塞州、密西西比州、紐約、維吉尼亞州和華盛頓?？冃徲?jì)工作有不同方法，員工和董事同意在不考慮政治因素的情況下，來招聘員工，并對新招聘員工進(jìn)行定期績效考核，以激發(fā)員工內(nèi)部的積極性，來適應(yīng)激烈的社會競爭，提高工作效率。最普遍的學(xué)科包括公共管理審計(jì)和商業(yè)。一些員工包括律師、行為學(xué)家、自然科學(xué)家和統(tǒng)計(jì)人員。政府主管認(rèn)為，與基礎(chǔ)研究能力、分析能力、以及口頭和書面溝通能力背景比較起來，更看重公共管理審計(jì)領(lǐng)域。另外，如果個(gè)人具有較強(qiáng)會計(jì)與金融方面的能力，并能夠進(jìn)行財(cái)務(wù)審計(jì)和績效審計(jì)，將更加容易得到重視。

審計(jì)人員在遵循多數(shù)州立法機(jī)關(guān)的總體指導(dǎo)方針下，在1972年簽訂“黃皮書”，它為審計(jì)政府公共部門組織、計(jì)劃，活動，和功能提供幫助，黃皮書的封面是審計(jì)工作的標(biāo)準(zhǔn)，標(biāo)準(zhǔn)包括人員資格、規(guī)劃、監(jiān)督、證據(jù)，報(bào)告以及審核。績效審計(jì)主要的差異是對政府公共項(xiàng)目在實(shí)施不同階段上的審計(jì)。大多數(shù)州議員選擇公共項(xiàng)目前期來進(jìn)行審核，審計(jì)人員總是通過對公共項(xiàng)目后期回顧和收集數(shù)據(jù)來進(jìn)行審計(jì)，另有幾個(gè)州對公共項(xiàng)目進(jìn)行中期考核，通過舉行立