縣級(jí)地方政府績效審計(jì)芬蘭和挪威的效益審計(jì)效率性研究[外文翻譯]

1、外文翻譯Perfmanceauditinginlocalgovernment：anexplatystudyofperceivedefficiencyofmunicipalvaluefmoneyauditinginFinlNwayMaterialSource:TheEuropeanAccountingReviewAuth:AgeJohnsenPenttiMeklinJarmoVakkuriTherewasanunambiguousposi

2、tiveattitudetoperfmanceauditamongthethreeNwegianinfmants.Perfmanceauditwasnotregardedasanunnecessarymatytaskbutsomeinstrumentaltaskwiththepurposeofimprovingthemunicipalmanagement.Inparticularitwasregardedasanimptanteffic

3、ienttoolfcontrolrefmofthepublicsect.Perfmanceauditingwasregardedasapartofadoublelooplearningprocess.Thechiefadministrativeofficerofthecountydidhoweverpointtodysfunctionswhichcouldreducethechiefadministrativeofficer’slegi

4、timacy.Heinthisrespectspecificallymentionedthepossibilityofthecouncil’spoliticaloppositiontakingcertainpartsoftheauditreptoutofcontextmaximizingthepoliticalgainfromthisinparticularwiththeactiveuseofmedia.Hefurthermeheldi

5、tasundesirablethattheaudit’sreptduetoaclauseinthemunicipalactshouldpromptlybereptedtothecouncilcontrolcommittee.Bythisclearanceprocedurehethoughtthatthe‘principleofcontradiction’wasbreached.Thisprinciplestatesthatthepart

6、whichisconcernedshouldhavetheabilitytobecomeacquaintedwiththecontentofthedocumentbefereptinginderthatmisconceptionsfaultscouldbecrected.Ourinfmantsestimatedthat15–20%oftheresourceswereusedinperfmanceauditingbutthat40–50%

7、wasdesirable.OurfindsarerelativelysimilartoanearlierNwegianstudyofdesiredfactualuseofresourcesonperfmanceauditing(Schwanitz1997).Shereptedresultsindicatingthatin1995only13%oftheNwegianmunicipalaudits’resourceswereusedinp

8、erfmanceauditing.Accdingtohersurveythemunicipalauditsclaimedthatthedesiredlevelofperfmanceauditingshouldconstitute30%ofthetotalresources.Theperfmanceauditintendedfunctions(the3Es)wereonlypartlyachieved.Thetwochiefadminis

9、trativeofficersthoughtthemainreasonfthiscouldbe(financial)audit.Withtheuseofsamplingthemerecentdevelopmentinauditinfmationtechnologythiscouldbelikely.Onourquestioniftheperfmanceauditwasperfmedtothedetrimentoftraditional(

10、financial)audittheinfmantsansweredthattheresourceswerefixed.Theextensionofthescopeofoperationfrommainlyfinancialaudittoalsoconductperfmanceaudithadledtoareducedemphasisonfinancialauditing.Tothisitwasaddedthatthesituation

11、demedinnovationnewwayofthinkingonthebehalfoftheauditsregardingtheaudits’effectivenessefficiencywkganizationmanagement.Thusallegedlyalsothemunicipalauditscouldimprovetheirperfmance.Regardingourtwopropositionsondecouplings

12、ymbolicuseofinfmationtheresultsingeneraldidnotwarrantustostatethattherewerewidespreadsymbolicdecoupleduseofperfmanceauditratheronthecontrary.Itisinthisrespectnecessarytodevoteattentiontothelinkbetweenperfmanceauditinfmat

13、iontheambiguityofgoalsinlocalgovernment.Thewaysofusingauditinfmationarerelatedwiththeconceptionsofauditsauditeesotherstakeholdersonthemethodsofdecreasinguncertaintygoalambiguityenhancingthelegitimacyofpublicservices.Both

14、thecasesofFinlNwayprovidedsomeevidencefthat.Itseemstobefairtoconcludethatperfmanceauditinghasspecificinstrumentalfunctionsinlocalgovernment.Meoverperfmanceauditreptsareusedalbeitsomewhatdifferentlythanmighthavebeenexpect

15、edbythesymbolicdecouplingpropositions.Comparedtofinancialstatementauditingperfmanceauditinghasameconspicuousconnectiontobothperfmanceimprovementdaytodaymanagementprocessesinthemunicipalitiescounties.Particularlyourthirdp

16、roposition(mimeticisomphismunderuncertainty)therefeisjudgedtobesupptedbythefindingsofthisstudy.BasedonourdatajudgedbytherelativelyhighemphasisonmanagementbyobjectivesprominentpositionofprivateaccountingfirmsintheFinnishm

17、unicipalauditmarketitseemslikelythatperfmanceauditsinFinlwererelativelymeofthemanagementconsultancystyle.InNwayespeciallyduetothelowdegreeofinvolvementoftheauditeesintheclearanceprocesstheperfmanceauditsseemedtobemeincli

18、nedtothepublicaccountants’stylecomparedtotheFinnishcase.Wethinkourstudyhastwomajimplicationsftheypracticeinenhancingtheunderstingofhowperfmanceauditinpoliticalinstitutionsmayhaveimptantinstrumentalpoliticalfunctions.Firs