公共資金審計和管理中英文對照外文翻譯文獻

中英文對照外文翻譯文獻(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:

審計和管理多年以來，公共行政管理學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,公共預算與撥款過程處于核心地位，公共行政管理學校以及課程教學等預算支出通過嚴格審核，并讓他們的師生知道公共財政支出的方向，預算資金也安排了就業(yè)領(lǐng)域方面的開支，因而在預算資金的使用過程中，需要加強對公共財政預算的管理。而令人遺憾的是，很少有人關(guān)注美國公共財政支出的績效問題，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。對于公共財政績效審計，人們就更不會關(guān)注。經(jīng)濟性、效率性和效益性的審計概念幾乎應用于國外公共項目上，而政府主管還不很清楚績效審計，目前在對公共財政項目審計、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關(guān)報告公共財政資金的使用情況，是否可將公共財政資金作為預算過程的組成部分來對待和實現(xiàn)呢?公共財政預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)行機構(gòu)逐漸擴大，此次擴大的特點是在聯(lián)邦政府增加了大量的規(guī)劃和評估人員，因此，就需要相應擴大審計和評估的范圍，很多學校都開設(shè)了有關(guān)政府公共管理和財政預算以及審計的課程，很多出版物也增加了公共管理，財政預算和審計的欄目，以增加審計人員的數(shù)量，滿足政府和社會的需要。美國審計署(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。國家立法機構(gòu)審核、評估政府計劃部門的新項目，通過之后才能得到授權(quán)。但在1979年正式的績效審計報告出現(xiàn)以后，通過國會審查政府部門新建項目已經(jīng)成為一種普遍現(xiàn)象,績效審計報告送到立法項目評估部LPES,其發(fā)表在羅特格斯大學交易所學院的政治發(fā)展報告上,紐約州政府機構(gòu)公布在134個州的調(diào)查中有20個審計機構(gòu)在1977年創(chuàng)建了績效審計。績效審計報告的增長反映了組織機構(gòu)的變化發(fā)展。國會報告中稱,二十世紀70年代中期的公共項目的數(shù)量僅有25個,在某些情況下,立法機構(gòu)的職責,和職業(yè)審計機構(gòu)相同。1977年到1978年,其他44個州中至少有一個立法機構(gòu)與責任審計部。在1998年的國家報告里,每個州至少有五家職業(yè)審計與一個立法機構(gòu)。很多州是通過下面兩種主要途徑來實現(xiàn)其績效審計考核目標的:

審計在國家立法機關(guān)中來體現(xiàn)績效性。一個績效審計辦公室里的能力在于立法審計師。在大多數(shù)情況下，立法審計師和他的工作人員有責任對一個立法審計委員會成員包括兩院及政黨來負責，在傳統(tǒng)意義上，主要表現(xiàn)在審計人員的常規(guī)財務審計和合規(guī)性審計上。而最近，審計人員增加了審核和評估，尤其加強了在效率性、有效性方面的審計。比如，1967年，在蒙大拿州的立法辦公室，立法審計師把績效審計作為立法能力的一個考核標準。而就在1973年之前，辦公室只有財務審計。自從那時起，審計師把績效審計覆蓋到一些重大課題和重要項目上，如對工人的賠償，國家機動車的使用，牛奶價格法規(guī)等。另外，在短時期里，蒙大拿州州的管理委員會要求會計師、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，明尼蘇達州，和田納西州。建立特殊立法審查機構(gòu)或評定委員會來體現(xiàn)績效審計。通常將職員素質(zhì)納入績效考核之中，而更傳統(tǒng)的審計工作則留給各州審計機構(gòu)?？的腋駥徲嫼驼{(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，該會通過嚴格的績效考核后，立法機構(gòu)對該委員會授權(quán)，賦予委員會審計和調(diào)查的法定權(quán)力，之后對委員會的工作進行審查。委員會中有10名職員曾發(fā)表了12項評估課題，如職業(yè)教育開支、醫(yī)療補助資金使用進行了績效考核，也有對環(huán)境保護部門的工作和公民權(quán)利維護情況進行了審查。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徲嫻ぷ饔胁煌椒ǎ瑔T工和董事同意在不考慮政治因素的情況下，來招聘員工，并對新招聘員工進行定期績效考核，以激發(fā)員工內(nèi)部的積極性，來適應激烈的社會競爭，提高工作效率。最普遍的學科包括公共管理審計和商業(yè)。一些員工包括律師、行為學家、自然科學家和統(tǒng)計人員。政府主管認為，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領(lǐng)域。另外，如果個人具有較強會計與金融方面的能力，并能夠進行財務審計和績效審計，將更加容易得到重視。

審計人員在遵循多數(shù)州立法機關(guān)的總體指導方針下，在1972年簽訂“黃皮書”，它為審計政府公共部門組織、計劃，活動，和功能提供幫助，黃皮書的封面是審計工作的標準，標準包括人員資格、規(guī)劃、監(jiān)督、證據(jù)，報告以及審核?？冃徲嬛饕牟町愂菍φ岔椖吭趯嵤┎煌A段上的審計。大多數(shù)州議員選擇公共項目前期來進行審核，審計人員總是通過對公共項目后期回顧和收集數(shù)據(jù)來進行審計，另有幾個州對公共項目進行中期考核，通過舉行立