绩效审计与公共管理改革【外文翻译】

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1、外文文献翻译译文原文PerformanceAuditandPublicManagementReformAuditisoneoftheoldestandmostvenerablestatefunctions.TheFrenchCourdesComptestracesitsoriginsbackto1318;theUKNationalAuditOfficecites1314asthedateofitsfirstmanifestation;theDutchAlgemeneRekenkamerfindsancestorsas

2、runningbackto1386.Stateauditthuslongprecededtheemergenceofmodernformsofdemocraticgovernment.Howeverstateauditofficeshavemademanyadaptationsinthecourseoftheirlonghistoryandduringthenineteenthandtwentiethcenturiestheyfashionedacrucialroleforthemselveswithinthemac

3、hineryofdemocraticaccountability.Onthiskindofhistoricalscale,performanceauditisaveryrecentactivity.Althoughmoreorlessplausibleclaimscanbemadefortheexistenceofperformanceaudit-likeactivitiesbacktothe1960s—orevenconsiderablyearlier—performanceauditasalarge-scale,

4、self-considerablydistinctpracticedatesmainlysincethelate1970s.Performanceauditrepresentsamodernvariantofaudit—nottheonlyonebut,aswellshalldemonstrate,achallengingandfascinatingone.Itisdistinctivetostateauditanddoesnothaveaclosecounterpartinprivate-sector,commer

5、cialaudit.Overalmostexactlythesameperiodasperformanceaudithasemergedasadistinctformofaudit,thegovernmentofWesternEurope,NorthAmerica,andAustralasiahaveembarkeduponextensiveprogramsofpublicmanagementreform.Thesehaveaimedatmodernizing,streamlining,andinsomecasesm

6、inimizingthewholeofthestateapparatus.Althoughthedetailsofthesereformprogramshavevariedconsiderablybetweenonecountryandanother,mostofthemhavegivenacentralplacetothethemesofdecentralizationandperformancemanagement.Thishasentailedawidespreadrethinkingofthebalanceb

7、etweentheautonomyandthecontrolofpublicorganizations.Ithasgeneratedasearchformechanismandincentiveswillhelprealizethesenewmanagementideasinpractice.Primafacie,itappearshighlyprobablethatthereisaconnectionbetweenthese10twophenomena:onthehandthegrowthofperformance

8、auditandontheotherthesearchforanewsolutiontotheancientgovernmentalproblemofgivingautonomyyetretainingcontrol.Yetthereseemstohavebeenlittlesystematicinvestigationofwhatthenat