地方政府績效審計一項對芬蘭和挪威地方政府資金效益審計效率價值認識的探索性研究【外文翻譯】

1、外文文獻翻譯外文文獻翻譯原文：Perfmanceauditinginlocalgovernment:anexplatystudyofperceivedefficiencyofmunicipalvaluefmoneyauditinginFinlNwayPerfmanceauditingvaluefmoney(VFM)auditinghasbeenalongstingcomponentofaccountabilityinpublicadmi

2、nistration.Duringthe1980s1990sperfmanceauditinghasallegedlybeenincreasinglyadoptedinthenewpublicmanagement.Whiletherehasbeenmuchresearchonpublicmanagementperfmanceauditingincentralgovernmentlocalgovernmenthasbeenrelative

3、lyneglectedintheliterature.MunicipalitiescountiesinlocalgovernmenthaveanimptantroleinpublicsectserviceproductioninmostEuropeancountriesespeciallyintheNdiccountries.Itistherefesurprisingthatperfmanceauditinginthiscontexth

4、asreceivedsolittlescholarlyattention.Thisstudyisaimedatfillingsomeofthisgap.Thepurposeofthiscomparativestudyistherefetoexplehowperfmanceauditingpracticesincludingperfmancemeasurementareusedtoassessverifyvaluefmoneyinloca

5、lgovernmenttoenhancetheaccountabilityofmunicipalitiescounties.ThisstudyanalyseshowinfmantsfrombothauditsauditeesinFinlNwayperceivedtheefficiencyofconductingperfmanceauditsinlocalgovernment.Despitesomeproblemsrelatedtothe

6、qualityoftheperfmanceauditreptstheinfmantsperceivedperfmanceaudittofunctionasausefulrationalpublicmanagementtool.Theemphasisinthisstudyisfirstofallonhighlightingacteristicsofperfmanceauditingsystemsinpractice.Inwhatrespe

7、ctsareauditingsystemssimilarindifferentcountriesHowdotheydifferSecondthestudyexaminesperceivedefficiencyinconductingperfmanceaudits.Fexample:WhataretherolesfunctionsofperfmanceauditinginlocalgovernmentWhoaretheusersofper

8、fmanceauditproductsDoesperfmanceauditinfmationcontributetoInFinlperfmanceauditingiscarriedoutbymanagersinternalauditsbyhigherpoliticalbodies(municipalboardstheauditingcommittees)contractingauditingfromprivateauditfirms.I

9、ntheFinnishcasespecialattentionmustbedevotedtotheroleofauditingcommitteesinperfmanceauditing.Therefethesystemofmunicipalauditingisbrieflyelabatedinthefollowing.Fromthebeginningof1997themunicipalauditingsystemwasdividedin

10、totwoelements:aprofessionalexternalauditingelementapoliticalauditingelementinpracticeapoliticalbodyconductingperfmanceauditing.Alltheexternalauditswhoevaluatemunicipalfinancialstatementsannualreptsmustbeprofessionallycer

11、tifiedpublicsectaudits.Howeverbasedonthelegislationthemonopolyoflocalgovernmentassociationstosupplytheprofessionalauditswasabolished.Inthecontemparysystemallcertifiedauditingcompaniesauditscancompeteoverthecontractsofloc

12、algovernmentexternalauditing.Thesecondelementconsistsoftheauditingcommitteeitsperfmanceauditing.Theauditingcommitteeisobligatyineverylocalmunicipality(bothinmunicipalitiesinjointauthities).Ithasthreemaintasks:Firstthecom

13、mitteeganizestheexternalauditingfunctionofthelocalgovernment.Itganizesplansitsownwkpreparestheionprocessofthecertifiedexternalaudits.Secondthecommitteepreparesalltheauditingmatters(includingthereptoftheexternalaudits)fco

14、uncildecisionmaking.Thirdthecommitteewritesaspecialevaluationreptregardingtheachievementofthegoalsobjectivessetbythecouncilinthemunicipalbudget.Byitsacteristicsthisauditingismeperfmancerelatedauditingthanfinancialstateme

15、ntauditing.InNwaybothfinancialperfmanceauditingarematybythemunicipalactbutonlymunicipalauditsareallowedtoproducemunicipalauditing.In2000therewereabout1000personsemployedin100municipalauditentities.Alltheseauditentitieswe

16、remembersintheNwegianMunicipalAuditAssociation.Onlyninemunicipalauditsauditedonemunicipality.Oftheremainingaudits73werejointcooperations(districtaudits)employedfinancedbythemunicipalitiesinvolvedauditedtwomemunicipalitie