蘇格蘭的績效管理與最優(yōu)價值審計理論與實踐研究報告【外文翻譯】

1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：PerfmanceManagementBestValueAuditInScotl：AResearchNoteOnTheyPracticeAuditScotlhighlightsWestLothian’sapproachinits2005overviewreptasamodelofgoodpractice.Itstates:PriitiesshouldflowfromtheoverarchingCommuni

2、tyPlanthroughtheCpatePlantoindividualServicePlans.Thisdoesnotinfactshowpriitiesatallitassumestheseflowdownwardsfromtheplans，butproducenoevidencelinkingpriitiesbudgets.WhatitdoesnotdoastheAuditCommissioninEnglobservedisid

3、entifyafewclearpriitieswhichprovidewidercriteriaagainstwhichdepartmentalspendingproposalscanbeassessed.BycomparisonInverclydeCouncilreceived‘themostcriticalreptofaBestValueAuditwhichwehavereceivedsofar.Ithighlightsextens

4、ivefundamentalweaknessesinleadershipdirection’.TheproblemfevaluationresearchisthattheCommissionsimplyassertsthatitscomprehensiveplanningbudgetingperfmancemanagementmodelisbestpracticeitdoesnotvalidatethiswithempiricalres

5、earchevidencetosupptthisjudgement.Inmostcouncilshoweverthereisonlylimitedevidenceofprogressinintegratingplanningbudgetingperfmancemanagement.Onlythreecouncilswereregardedasdeveloping‘policyledbudgeting’.Theneedtobetterli

6、nkbudgetswithplansisarecurringcriticismofcouncils.Onlythreeofthecouncilsareregardedasfollowingbestpracticematchingresourcestocpatepriitiesredistributingfundingratherthanfollowinghistictrends.Mostauthitiesaredeemedtohavea

7、‘traditional’approachtobudgetsreflectingthepreviousyear’sbaselinewithlittleredistributionofresourcesweaklinkstoserviceplans.Theevidenceonwhichthesejudgementsaremadeisnotpresentedintherepts.TheCommissionadvocates‘policyle

8、dbudgeting’butneverdefinesitnprovidesanyexpositionofwhatitrequiresinpractice.Ratherthereptsreiterateitsconventionaloutcomesdifficulttotakeseriously.Comparativestudiesconsistentlyshowlinkingresourcestoresultsisproblematic

9、inpractice.IndeedAuditScotlrecognisesthisprobleminitsreptonCommunityPlanning.Itobservesthat:itmayalsobedifficulttoattributeimprovementinadesiredoutcometoaparticularinitiativechangeinservicedeliveryoutcomesmaybeinfluenced

10、byfactsoutwiththeCommunityPlanningPartnershipscontrol.HoweverratherthanacknowledgingtheimplicationsofthisweaknessftherealismofitsapproachAuditScotlrespondsastheAccountsCommissiondidoverthelimitstoPIsunderVFMAuditbysimply

11、assertinginconsistentlythat:despitethesechallengesitisimptantfCPPstotrackchangesintheirpriitypolicyareasindertodemonstratedirectionoftravelbuildanunderstingofhowoutcomesmaybeaffectedbypartnershipactivity.Thisconclusionis

12、difficulttoacceptgiventheaccumulatingweightofevidencethat–howevertheeticallyattractivelinkingresourceswithresultsthroughoutcomebasedbudgetingis–itremainsahighlyimpracticalmodelinpracticecriticisingauthitiesffailingtogani

13、seinthiswayisclearlyunfair.ProgressperfmanceThelinksbetweenplanningbudgetingperfmancearenotexaminedsystematicallyintheBestValueAudits.WithfewlocallydriventargetstheCommission’sapproachtoauditingperfmancereliesmainlyonThe

14、AccountsCommissionStatutyPerfmanceIndicatsinspect’sreptsresidentialsurveys.TheuseofSPIsalsoreflectsthegapbetweentheypractice.Theauditsstatetheirintentionistomeasurelocalprogressovertimebutdespitenotusingcomprehensiveleag

15、uetablestheSPIsareusedfcomparisoninbothaspectsofassessment.AssessmenInarecentpapertheAuditGeneralfScotlconcludedthatthenewBestValueregimeisplacingperfmanceatthecentreofthelocalgovernmentagendathroughanintegratedoverviewo