绩效审计、新公共管理和绩效审计的问题和改进方案【外文翻译】

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1、外文翻译原文Performanceauditing,newpublicmanagementandperformanceimprovement:questionsandanswersMaterialSource:Accounting,Auditing&AccountabilityJournalAuthor:FransL.LeeuwItisbelievedthatpublicsectorauditingleadstoamoreefficientandeffectiveperformanceofthepublics

2、ector.Thisassumptionrecentlyhasbeenchallengedbyadherentsofthenewpublicmanagement(NPM).DescribescharacteristicsofNPMsuchasfreeingupcontrolsoveranddevolvinggreaterresponsibilitytomanagers.Answersthequestion,whyshouldperformanceauditorsbeinterestedinthisphenom

3、enon?Discussesthedifficultiesandchallengesthatperformanceauditorsareconfrontedwithwhentheywanttocontributetotheperformanceofthepublicsector.Theserefertounintendedside-effectsofauditingsuchasossificationbuttheyalsodealwiththelackofcommunicationbetweenauditor

4、sandauditees.Challengesimplicitfeedbacktheory,whichunderliesworkofauditors.Givessuggestionsonhowtohandlesomeofthesechallenges.IntroductionThisarticlediscussesrelationshipsbetweenthenewpublicmanagement(NPM)andperformanceauditing(PA).Usually,itisbelievedthatp

5、ublicsectorperformanceauditsaswellasfinancialauditsleadtoamoreefficientandeffectiveperformanceofthissector.However,inseveralWestEuropeancountriesthisassumptionrecentlyhasbeenchallenged.AdherentsofNPMarecriticalwithregardtothisassumption．Thearticlefirstdescr

6、ibescharacteristicsofthenewpublicmanagementandnextanswersthequestionwhyperformanceauditorsshouldbeinterestedinthisphenomenon.Themajorpartofthepaperdiscussesdifficultiesandchallengesperformanceauditorsareconfrontedwithwhentheiraimistocontributetoabetterpubli

7、csectorperformance.MostoftheexamplesusedandstudiesreferredtointhiscontributionrefertothesituationinWestern-EuropeancountriesliketheUKand,inparticular,TheNetherlands.Newpublicmanagement:somecharacteristicsInWesternEuropetheconceptofnewpublicmanagement(NPM)is

8、becomingpopular.Itemphasizeseconomy,efficiencyandeffectivenessofgovernmentalorganizations,policyinstrumentsandpolicyprogrammes.NPMstrivesforagreaterqualityofservicedelivery.Lesserattentionispaidtocompl