审计和管理【外文翻译】.doc

1、外文文献翻译原文AUDITINGANDADMINISTRATIONSCHOOLSOFPUBLICADMINISTRATIONOVERTHEYEARSHAVEGIVENATTENTIONBORDERINGONIDOLWORSHIPTO“WHOGETSWHAT,WHEN,ANDHOW“INSOMEWAYSTHATWORSHIPISUNDERSTANDABLEPUBLICBUDGETINGANDTHEAPPROPRIATIONSPROCESSAREATTHEHEARTOFPOLICYANDDECISIONMAKINGINAMERICANGOVERNMENTSCHOOLSANDPROGRAMSINPU

2、BLICADMINISTRATIONTEACHBUDGETINGUNDERAVARIETYOFTITLESWHENCONTEMPLATINGCAREEROPPORTUNITIES,THEIRSTUDENTSLEARNTHATBUDGETINGISWHERETHEACTIONISREGRETTABLY,LITTLEATTENTIONHASBEENGIVENINAMERICANPUBLICADMINISTRATIONTOISSUESOFACCOUNTABILITYHOWFUNDSAREUSEDHOWTHEIRUSEISREPORTEDTOTHEPUBLICANDWHATIMPACTFUNDINGH

3、ASHADAUDITINGRAISESTHESEQUESTIONSANDPROVIDESANSWERSBUTAUDITINGISLITTLEKNOWNINPUBLICADMINISTRATIONCIRCLESAND,WITHFEWEXCEPTIONS,PUBLICADMINISTRATIONDOESNOTTEACHAUDITINGTHECONCEPTOFFINANCIAL,EFFICIENCY,ANDEFFECTIVENESSACCOUNTABILITYISALMOSTFOREIGNTOPUBLICADMINISTRATIONSTUDENTSANDTOPUBLICMANAGERSTHECURR

4、ENTINTERESTINPROGRAMEVALUATIONBYEXECUTIVEBRANCHAGENCIESDOESNOTADDRESSTHEDEEPERANDMORELASTINGISSUESHOWAREPUBLICSECTORMANAGERSTOREPORTTOLEGISLATORSONTHEUSEOFPUBLICRESOURCESCANTHISBEACCOMPLISHEDASANINTEGRALPARTOFTHEBUDGETPROCESSPUBLICADMINISTRATIONPROGRAMSMUSTEXPLOREANSWERSTOTHESEQUESTIONSSINCEMID1990S

5、PUBLICEXECUTIVEAGENCIESINTHEUNITEDSTATESHAVEDRAMATICALLYEXPANDEDEVALUATIONACTIVITIESTHISEXPANSIONHASBEENMARKEDBYTHEESTABLISHMENTOFLARGEPLANNINGANDEVALUATIONSTAFFSINCABINETLEVELDEPARTMENTSOFTHEFEDERALGOVERNMENT,THEPUBLICATIONOFNUMEROUSBOOKSONTHETOPIC,THEAPPEARANCEOFJOURNALSDEVOTEDEXCLUSIVELYTOEVALUAT

6、ION,ANDTHEINTRODUCTIONOFEVALUATIONCOURSESANDFIELDSOFCONCENTRATIONATMAJORUNIVERSITIESNEVERTHELESS,THECONSIDERABLEGROWTHANDCHANGEOFFORMALPOSTAUDITANDEVALUATIONACTIVITIESATTHESTATELEGISLATIVELEVELHASGONELARGELYUNNOTICEDTHEUSGENERALACCOUNTINGOFFICEGAO,CREATEDIN1921,HASRECEIVEDSOMEWHATMOREATTENTIONHOWEVE

7、R,ITSIMPORTANTROLEASACONGRESSIONALAGENCYISSTILLNOTWELLUNDERSTOODSTATELEGISLATURESEVALUATEEXISTINGGOVERNMENTPROGRAMSDEPARTMENTSREQUIREAUTHORIZATIONFORNEWPROGRAMSBUTTHEPUBLICATIONOFFORMALPERFORMANCEAUDITREPORTSHASBECOMEAWIDESPREADPHENOMENONONLYINTHE1970STHENUMBEROFPERFORMANCETYPEREPORTSSENTTOTHELEGISL

8、ATIVEPROGRAMEVALUATIONSECTIONLPESCLEARINGHOUSEATTHEEAGLETONINSTITUTEOFPOLITICSOFRUTGERSUNIVERSITYHASGROWNFROMFIVEREPORTSPUBLISHEDIN1971BYONENEWYORKSTATEAGENCYTO134REPORTSPUBLISHEDBYSTATELEGISLATIVEAUDITAGENCIESIN20STATESIN1977THEGROWTHOFPERFORMANCEAUDITREPORTSREFLECTSTHEGROWTHOFTHEORGANIZATIONSWHICH

9、PRODUCETHEMTHECOUNCILOFSTATEGOVERNMENTSREPORTEDTHATIN1998THEREWEREONLYFIVESTATESWHERESOLEPOSTAUDITRESPONSIBILITIESRESTEDWITHALEGISLATIVEAUDITORBYTHEMID1970STHENUMBERHADGROWNTO25ANDINOTHERSTHELEGISLATURESSHAREDPOSTAUDITRESPONSIBILITYWITHEXECUTIVEBRANCHAGENCIESBYTHE197778BIENNIUM44STATESHADATLEASTONEL

10、EGISLATIVESTAFFAGENCYWITHPRIMARYRESPONSIBILITYFORTHEPOSTAUDITFUNCTIONREGRETTABLY,LITTLEATTENTIONHASBEENGIVENINAMERICANPUBLICADMINISTRATIONTOISSUESOFACCOUNTABILITYHOWFUNDSAREUSEDHOWTHEIRUSEISREPORTEDTOTHEPUBLICANDWHATIMPACTFUNDINGHASHADTHEREARETWOMAJORSTRUCTURALAPPROACHESTOPERFORMANCEAUDITINGINSTATEL

11、EGISLATURESONEPLACESTHEPERFORMANCEAUDITINGCAPACITYINTHEOFFICEOFTHELEGISLATIVEAUDITORINMOSTCASESTHELEGISLATIVEAUDITORANDHISSTAFFARERESPONSIBLETOALEGISLATIVEAUDITCOMMITTEEWHICHINCLUDESMEMBERSOFBOTHCHAMBERSANDPOLITICALPARTIESTRADITIONALLY,LEGISLATIVEAUDITORSCONFINEDTHEIRACTIVITIESTOFINANCIALANDCOMPLIAN

12、CEAUDITSRECENTLY,AUDITORSHAVEINCREASEDEFFORTSTOASSESSNOTONLYEFFICIENCYBUTALSOTHEEFFECTIVENESSOFSTATEAGENCIESANDPROGRAMSIN1967,FOREXAMPLE,THEMONTANAOFFICEOFTHELEGISLATIVEAUDITORPLACEDTHEPERFORMANCEAUDITINGCAPACITYINTHELEGISLATIVEAUDITORSOFFICEBEFORE1973,HOWEVER,THEOFFICEPRODUCEDONLYFINANCIALCOMPLIANC

13、EAUDITSSINCETHENTHEAUDITORHASISSUEDPERFORMANCEAUDITSCOVERINGTOPICSSUCHASWORKMENSCOMPENSATION,THESTATEMOTORVEHICLEPOOL,ANDMILKPRICEREGULATIONSINADDITION,EIGHTSUNSETREVIEWSHAVEBEENCARRIEDOUT,COVERINGSTATEREGULATORYBOARDSSUCHASTHOSEONACCOUNTANTS,PLUMBERS,ANDBANKSOTHERSTATESWHICHEMPLOYTHEPOSTAUDITAPPROA

14、CHINCLUDECALIFORNIA,HAWAII,ILLINOIS,KANSAS,MINNESOTA,ANDTENNESSEETHEESTABLISHMENTOFASPECIALPURPOSELEGISLATIVEAUDITOREVALUATIONCOMMITTEEWITHITSOWNPROFESSIONALSTAFFISASECONDAPPROACHTOBUILDINGAPERFORMANCEAUDITCAPACITYTHESESTAFFSGENERALLYCONDUCTPERFORMANCEREVIEWS,WHILETHEMORETRADITIONALAUDITWORKISLEFTTO

15、THESTATESAUDITAGENCIESINALLCASESTHESECOMMITTEESINCLUDEMEMBERSOFBOTHPOLITICALPARTIESTHECONNECTICUTPROGRAMREVIEWANDINVESTIGATIONSCOMMITTEE,ESTABLISHEDIN1972,ISANEXAMPLEOFTHESPECIALPURPOSECOMMITTEEAPPROACHORIGINALLYLIMITEDSTRICTLYTOPERFORMANCEEVALUATIONS,THECOMMITTEERECEIVEDSTATUTORYPOWERIN2001CONDUCTI

16、NVESTIGATIONSAUTHORIZEDBYLEGISLATIVERESOLUTIONIN199THELEGISLATUREGAVETHECOMMITTEETHERESPONSIBILITYTOCONDUCTSUNSETREVIEWSTHECOMMITTEE,WITHASTAFFOFABOUT10,HASPUBLISHED12PROGRAMEVALUATIONSONTOPICSSUCHASVOCATIONALEDUCATION,MEDICAID,ANDJUVENILECORRECTIONSITALSOHASCONDUCTEDINVESTIGATIONSOFTHEDEPARTMENTOFE

17、NVIRONMENTALPROTECTIONANDCIVILRIGHTSCOMPLIANCEBYSEVERALDEPARTMENTSOTHERSTATESUSINGTHISSTRUCTURALAPPROACHINCLUDEMASSACHUSETTS,MISSISSIPPI,NEWYORK,VIRGINIA,ANDWASHINGTONDESPITETHEDIFFERENTSTRUCTURESFORPERFORMANCEAUDITEFFORTS,STAFFDIRECTORSAGREEONTHENEEDTORECRUITSTAFFWITHOUTREGARDTOPOLITICALAFFILIATION

18、MOSTSTAFFSINCLUDEFEWERTHAN15PROFESSIONALEMPLOYEESALMOSTALLAGENCIESTRYTOHIREPEOPLEWITHVARIEDEDUCATIONALBACKGROUNDSTHEMOSTPREVALENTACADEMICDISCIPLINESINCLUDEBUSINESSANDPUBLICADMINISTRATION,ANDTHESOCIALSCIENCESAFEWSTAFFSINCLUDELAWYERS,BEHAVIORALANDNATURALSCIENTISTS,ANDSTATISTICIANSSTAFFDIRECTORSBELIEVE

19、THATBASICRESEARCHCOMPETENCE,ANALYTICALABILITY,ANDORALANDWRITTENCOMMUNICATIONSKILLSAREMOREIMPORTANTTHANBACKGROUNDSINSPECIFICFIELDSINCONTRAST,INDIVIDUALSWITHSTRONGBACKGROUNDSINACCOUNTINGANDFINANCECONTINUETOPERFORMFINANCIALAUDITSMOSTSTATELEGISLATIVEAUDITSTAFFSFOLLOWTHEGENERALGUIDELINESSETDOWNINTHEGAOS1

20、972“YELLOWBOOK,“STANDARDSFORAUDITOFGOVERNMENTALORGANIZATIONS,PROGRAMS,ACTIVITIES,ANDFUNCTIONSTHEYELLOWBOOKCOVERSSTANDARDSFORAUDITWORKSUCHASSTAFFQUALIFICATIONS,PLANNING,SUPERVISION,EVIDENCE,REPORTING,ANDREVIEWONEMAJORDIFFERENCEAMONGTHESTAFFSISTHEDEGREETOWHICHLEGISLATORSPARTICIPATEINVARIOUSSTAGESOFTHE

21、PROJECTSINMOSTSTATESLEGISLATORSFORMALLYCHOSETHETOPICSFORSTUDYWHILETHESTAFFALWAYSDESIGNSTHEAUDITREVIEWSANDCOLLECTSTHEDATAINAFEWSTATESLEGISLATORSPARTICIPATEBYHOLDINGLEGISLATIVEHEARINGS,VISITINGPROGRAMSITES,ORINONESTATEEVENASSISTINGININTERVIEWSSTAFFPERSONNELANALYZETHEDATA,REACHCONCLUSIONS,ANDDRAFTAUDIT

22、REPORTSINALMOSTALLSTATESTHESTAFFDRAFTSRECOMMENDATIONSLEGISLATORSNORMALLYPARTICIPATEINTHERECOMMENDATIONSPROCESSTHROUGHADOPTING,MODIFYING,ORREJECTINGTHEMADOPTIONBYLEGISLATORSCANMEANMERELYRUBBERSTAMPINGSTAFFRECOMMENDATIONSORACTIVELYDEBATINGANDALTERINGTHOSERECOMMENDATIONSMOSTLEGISLATIVEAUDITAGENCIESSEND

23、ACOPYOFCOMPLETEDFINALREPORTSFORCOMMENTTOTHEEXECUTIVEBRANCHAGENCYUNDERREVIEWTHESECOMMENTSAREPUBLISHEDASPARTOFTHEREPORTSMANYPOSTAUDITAGENCIESCONDUCTREGULARREPORTFLLOWUPACTIVITIESANNUALSTAFFREPORTSNOTETHEEXTENTOFPROGRESSINIMPLEMENTINGREPORTRECOMMENDATIONSBYTHELEGISLATUREANDEXECUTIVEBRANCHSTATELEGISLATI

24、VEAUDITORSAREPLACINGRENEWEDEMPHASISONTHESPECIFICUSESMADEOFTHEREPORTSBYBOTHLEGISLATIVEANDEXECUTIVEOFFICIALSTHECONSIDERABLEGROWTHANDCHANGEOFFORMALPOSTAUDITANDEVALUATIONACTIVITIESATTHESTATELEGISLATIVELEVELHASGONELARGELYUNNOTICEDEXECUTIVEAGENCYOFFICIALSDONOTALWAYSVIEWTHEPROCESSTHISWAYTHEYFALLINTOTHEREAD

25、YTRAPTHATIFONLYMOREMONEYWEREAVAILABLEMOREGOODWOULDRESULTIFLEFTTOTHEMSELVES,ITSEEMSLIKELYTHATPUBLICWORKSANDHIGHWAYDEPARTMENTSWOULDSURELYPAVETHEWHOLENATIONWITHCONCRETETHISTYPEOFAGENCYTHINKINGGAVEBIRTHTOAWILDLIFEFLYWAYANDFEEDINGSYSTEMPROPOSEDFORVARIEDSPECIESOFFOWLASTHEYCROSSEDTHROUGHTHETENNESSEEVALLEYW

26、HENPRESENTEDTOTHEBOARDOFDIRECTORSOFTHETENNESSEEVALLEYAUTHORITY,OFFICIALSESTIMATEDTHAT100,000BIRDS,INCLUDINGINNUMERABLEDUCKS,COULDBEEXPECTEDTOUSETHESYSTEMWHENTHEBOARDCHAIRMANDISCOVEREDTHECOSTWOULDBE100,000,HEEXCLAIMED“MYGOD,THATABUCKADUCK“NOONEKNOWSIFFEEDINGADUCKONITSWAYTOWINTERINGINBETTERWEATHERISWO

27、RTHADOLLAR,BUTITISNOTABADWAYTOTHINKABOUTTHEFLYWAYANDFEEDINGSYSTEMPROGRAMOVERLYZEALOUSQUESTFORAUDITIMPLEMENTATION,HOWEVER,CANLEADAUDITORSTOAVOIDIMPORTANTAREAS,WHEREEITHERCONTROVERSYORDISINTERESTCOULDRESULTINALACKOFACTIONONSTAFFRECOMMENDATIONSTHISWOULDIMPAIR,RATHERTHANASSIST,LEGISLATORSINTHEIROVERSIGH

28、TRESPONSIBILITIESTHEEASIESTWAYTOIMPROVEANAUDITIMPLEMENTATIONSCOREISTOLEAMWHATKEYOFFICIALSWANTANDTHENPUTITINANAUDITREPORTNOONEADVOCATESTHATSTRATEGYSIMPLYPROVIDINGOBJECTIVEINFORMATIONFORCONSIDERATIONINFUTUREDECISIONSISACRUCIALTASKOFPERFORMANCEAUDITEVALUATIONMANYAUDITEVALUATIONSBRINGTOTHEATTENTIONOFKEY

29、OFFICIALSPOTENTIALPROBLEMSBEFORETHEYBECOMEACTUALANDCOSTLYONESAKANSASAUDITONWATERUSEPOLICIESRECOMMENDEDWAYSTOIMPROVEEXISTINGWATERLAWSANDINTEGRATECURRENTINFORMATIONABOUTWATERUSEFORMOREEFFECTIVEMANAGEMENTOFCURRENTWATERRESOURCESTHEAUDITHASSERVEDASASTUDYDOCUMENTFORLEGISLATIVEHEARINGSANDREGIONALCONFERENCE

30、SONWATERUSE,ANDITSFINDINGSANDRECOMMENDATIONSSHOULDENABLEPLANNERSTOMAKEBETTERDECISIONSONWATERSUPPLYYEARSFROMNOWMANYIMPORTANTEFFECTSOFTHEAUDITPROCESSAREINTANGIBLEANDTHUSNOTREADILYSUSCEPTIBLETOMEASUREMENTTHELABELS“WATCHDOG“AND“BIRDDOG“DIDNOTCOMETOAUDITAGENCIESBYACCIDENTAUDITSOFGOVERNMENTAGENCIESHAVELON

31、GBEENCONSIDEREDVALUABLEBECAUSETHEYAREBELIEVEDTOHELPMINIMIZEFRAUD,WASTE,MISMANAGEMENT,ANDUNREALISTICBUDGETREQUESTSLIKEAREGULARMEDICALEXAMINATION,THIS“PREVENTIVEEFFECT“ISVALUABLEBUTDIFFICULTTOMEASUREINDOLLARSTHEREAREINSTANCESOFOFFICIALSRESIGNINGAFTERCOMPLETIONOFANAUDITINPROTEST,INANGER,ORINSADRECOGNIT

32、IONOFTHEAUDITSACCURACYSUCHRESIGNATIONSLIKETHATFOLLOWINGPUBLICATIONOFTHESOUTHCAROLINAMEDICAIDAUDITARENOTEVIDENCEOFIMPLEMENTATIONINANYPRECISESENSE,BUTLENDSUPPORTTOTHEVIEWTHATGOODAUDITWORKPROMOTESBETTERMANAGEMENTTHERESEEMSTOBEGREATENTHUSIASMFORDISTRIBUTINGAPPROPRIATESHARESOFTHEPUBLICPURSE,BUTLITTLECONC

33、EMFOREVALUATINGWHATISACCOMPLISHEDWITHTHESHARESAUDITWORKREQUIRESOBJECTIVITY,PROFESSIONALISM,ANDFREEDOMFROMPOLITICALPRESSURES,WHICHSUGGESTSACONSIDERABLEDEGREEOFINDEPENDENCEWITHINTHELEGISLATIVESETTINGTHISDIFFICULTBALANCINGACTLOOKSMOREPRECARIOUSWHENONECONSIDERSTHEEVIDENCEPRODUCEDINTHESEVENCASESTUDIESTWO

34、OFTHESEVENKEYFACTORSLIKELYTOLEADTOAUDITIMPLEMENTATIONARELEGISLATORAPPROVALOFAUDITREPORTTOPICSANDLEGISLATORINTERESTINTHEAUDITSTHESEFACTORSSUGGESTTHENEEDFORASTRONGSENSITIVITYANDLINKAGETOTHELEGISLATURETHEMOSTPROMISEOFRECONCILINGTHESECONTRADICTORYSTRONGFORCESLIESINAHEALTHYTERMOFOFFICEFORTHEHEADAUDITOFFI

35、CIAL,WITHDIFFICULTREMOVALPROVISIONS,ANDTHEPOWEROFSTAFFAPPOINTMENTRESERVEDTOTHECHIEFAUDITORWITHOUTSUCHASSURANCES,THECONTROVERSYWHICHINEVITABINEVITABLYSURROUNDSPERFORMANCEAUDITWORKISLIKELYTOBRINGDISAPPOINTINGRESULTSLESSTHANTOTALLYOBJECTIVEWORKPERFORMEDBYALESSTHANTOTALLYPROFESSIONALSTAFFTHESCHOOLSOFPUB

36、LICADMINISTRATIONHAVENOTPLAYEDAMAJORROLEINTHEDEVELOPMENTOFPUBLICSECTORAUDITINGYETMANYOFTHELEADINGCONCERNSOFGOVERNMENTAUDITINGSHOULDBETHECONCERNSOFPUBLICADMINISTRATIONFEWPROFESSORSOFPUBLICADMINISTRATIONTEACHAUDITINGOFANYVARIETYCOURSESINLEGISLATURESASORGANIZATIONSARESCARCETHOSETHATEXISTFOCUSPRIMARILYO

37、NLAWMAKINGANDUSUALLYIGNORETHEOVERSIGHTANDACCOUNTABILITYRESPONSIBILITIESOFLEGISLATURESTHEDIRECTIONOFCOURSESINPUBLICADMINISTRATIONSCHOOLSISSUBJECTTOMANYCOMPETINGEMPHASESFOREXAMPLE,BEHAVIORALRESEARCH,QUANTITATIVERESEARCH,ANDINSTITUTIONALRESEARCHNONEOFTHESEOPTIONSSHOULDALLOWSTUDENTSTOESCAPEFROMSOMEBASIC

38、COREWORKINECONOMICSANDFINANCE,RESEARCHTECHNIQUESSTATISTICS,INTERVIEWING,SURVEYS,ETC,ACCOUNTING,ANDORALANDWRITTENCOMMUNICATIONSALLOFWHICHAREESSENTIALTOUNDERSTANDINGANDPERFORMINGEFFECTIVEAUDITANDOVERSIGHTWORKGIVENTHELACKOFEXPOSURETOAUDITING,ITISNOTSURPRISINGTHATSOMANYEAGERYOUNGPUBLICADMINISTRATIONSTUD

39、ENTSGOFORTHSEEKINGPOLICYANALYSISPOSITIONSIFTHEYCANNOTIMMEDIATELYBEPRESIDENT,GOVERNOR,ORSECRETARYOFSTATE,THEYATLEASTWANTTOTELLHIMHOWHESHOULDDOHISJOBTHEREISLITTLEINTERESTINTHEMECHANICSOFUNDERSTANDINGHOWANDWHETHERGOVERNMENTWORKS,ANDINIMPROVINGSERVICEDELIVERYTHERESEEMSTOBEGREATENTHUSIASMFORDISTRIBUTINGA

40、PPROPRIATESHARESOFTHEPUBLICPURSE,BUTLITTLECONCERNFOREVALUATINGWHATISACCOMPLISHEDWITHTHESHARESPUBICADMINISTRATIONHASFAILEDAMERICANGOVERNMENTALANDFINANCIALADMINISTRATIONBYNOTSTRESSINGTHATPUBLICOFFICIALSMUSTBEHELDACCOUNTABLEFORTHEFINANCIALRESOURCESENTRUSTEDTOTHEMACCOUNTABILITYINCLUDESFINANCIAL,COMPLIAN

41、CE,ANDPERFORMANCEAUDITINGCAREFULFINANCIALREPORTINGANDAUDITINGISREQUIREDPERIODICOUTSIDEEXAMINATIONSOFORGANIZATIONALANDPROGRAMEFFICIENCYANDEFFECTIVENESSSHOULDBEUNDERSTOODANDWELCOMEDPUBLICADMINISTRATIONEDUCATIONANDTRAININGSHOULDSTRESSACCOUNTABILITYINGENERALANDTHEAUDITFUNCTIONINPARTICULARSUCHEDUCATIONIS

42、LONGTHEAUDITFUNCTIONINPARTICULARSUCHEDUCATIONISLONGOVERDUESOURCERICHARDBROWNAUDITINGANDPUBICADMINISTRATIONJINTERALAUDITOR，2010，166065译文审计和管理多年以来，公共行政管理学校在对公共资金问题上给予了足够重视，这些问题包括“谁得到什么，在什么时候，以及通过怎样的方式得到。”在某些方面，政府管理部门对公共资金问题的重视是可以理解的。在美国政府决策中，公共预算与拨款过程处于核心地位，公共行政管理学校以及课程教学等预算支出通过严格审核，并让他们的师生知道公共财政支出的方向

43、，预算资金也安排了就业领域方面的开支，因而在预算资金的使用过程中，需要加强对公共财政预算的管理。而令人遗憾的是，很少有人关注美国公共财政支出的绩效问题，比如如何使用资金，以及资金产生了什么影响等，虽然审计发现和提出了这些问题，也给予了答案，但仍然很少有人关注。对于公共财政绩效审计，人们就更不会关注。经济性、效率性和效益性的审计概念几乎应用于国外公共项目上，而政府主管还不很清楚绩效审计，目前在对公共财政项目审计、评估上，行政部门并未涉及更深层次、更持久的研讨公共部门管理者如何向立法机关报告公共财政资金的使用情况，是否可将公共财政资金作为预算过程的组成部分来对待和实现呢公共财政预算部门必须探索解决

44、这些问题并给出合适的答案。自90年代中期以来，美国公共执行机构逐渐扩大，此次扩大的特点是在联邦政府增加了大量的规划和评估人员，因此，就需要相应扩大审计和评估的范围，很多学校都开设了有关政府公共管理和财政预算以及审计的课程，很多出版物也增加了公共管理，财政预算和审计的栏目,以增加审计人员的数量，满足政府和社会的需要。美国审计署（GAO），于1921年创建，被受关注。然而,它的重要作用，目前国会还难以理解，还没有得到肯定。国家立法机构审核、评估政府计划部门的新项目，通过之后才能得到授权。但在1979年正式的绩效审计报告出现以后，通过国会审查政府部门新建项目已经成为一种普遍现象，绩效审计报告送到立法

45、项目评估部LPES，其发表在罗特格斯大学交易所学院的政治发展报告上,纽约州政府机构公布在134个州的调查中有20个审计机构在1977年创建了绩效审计。绩效审计报告的增长反映了组织机构的变化发展。国会报告中称,二十世纪70年代中期的公共项目的数量仅有25个,在某些情况下，立法机构的职责,和职业审计机构相同。1977年到1978年，其他44个州中至少有一个立法机构与责任审计部。在1998年的国家报告里,每个州至少有五家职业审计与一个立法机构。很多州是通过下面两种主要途径来实现其绩效审计考核目标的审计在国家立法机关中来体现绩效性。一个绩效审计办公室里的能力在于立法审计师。在大多数情况下,立法审计师和

46、他的工作人员有责任对一个立法审计委员会成员包括两院及政党来负责，在传统意义上,主要表现在审计人员的常规财务审计和合规性审计上。而最近,审计人员增加了审核和评估，尤其加强了在效率性、有效性方面的审计。比如，1967年,在蒙大拿州的立法办公室，立法审计师把绩效审计作为立法能力的一个考核标准。而就在1973年之前,办公室只有财务审计。自从那时起,审计师把绩效审计覆盖到一些重大课题和重要项目上,如对工人的赔偿,国家机动车的使用,牛奶价格法规等。另外，在短时期里,蒙大拿州州的管理委员会要求会计师、水管工、和银行职员执行绩效考核，之后其他州也采用这种审计方法，包括加利福尼亚、夏威夷,伊利诺斯州,堪萨斯州,

47、明尼苏达州,和田纳西州。建立特殊立法审查机构或评定委员会来体现绩效审计。通常将职员素质纳入绩效考核之中,而更传统的审计工作则留给各州审计机构。康涅狄格审计和调查委员会,创建于1972年,这是一种典型的特殊委员会，在2001年，该会通过严格的绩效考核后，立法机构对该委员会授权，赋予委员会审计和调查的法定权力，之后对委员会的工作进行审查。委员会中有10名职员曾发表了12项评估课题,如职业教育开支、医疗补助资金使用进行了绩效考核，也有对环境保护部门的工作和公民权利维护情况进行了审查。其他州也使用这种途径和方法包括麻萨诸塞州、密西西比州、纽约、维吉尼亚州和华盛顿。绩效审计工作有不同方法，员工和董事同意

48、在不考虑政治因素的情况下，来招聘员工，并对新招聘员工进行定期绩效考核，以激发员工内部的积极性，来适应激烈的社会竞争，提高工作效率。最普遍的学科包括公共管理审计和商业。一些员工包括律师、行为学家、自然科学家和统计人员。政府主管认为,与基础研究能力、分析能力、以及口头和书面沟通能力背景比较起来,更看重公共管理审计领域。另外，如果个人具有较强会计与金融方面的能力，并能够进行财务审计和绩效审计，将更加容易得到重视。审计人员在遵循多数州立法机关的总体指导方针下，在1972年签订“黄皮书”，它为审计政府公共部门组织、计划,活动,和功能提供帮助，黄皮书的封面是审计工作的标准，标准包括人员资格、规划、监督、证

49、据,报告以及审核。绩效审计主要的差异是对政府公共项目在实施不同阶段上的审计。大多数州议员选择公共项目前期来进行审核，审计人员总是通过对公共项目后期回顾和收集数据来进行审计，另有几个州对公共项目进行中期考核，通过举行立法听证会，查看网站,或者通过协助采访，分析数据,来制定和完成审计报告，这些做法根本达不到绩效审计的效果和要求。国家管理层用立法程序,通过采用、修改、或否决草拟建议的方式，建立一套完善的绩效审计和管理体系，立法会议员通过积极讨论后提出有效合理的建议，使得绩效审计和管理体系尽快建立并颁布实施。大多数立法审计机关征求意见后授权给政府主管行政部门审查，之后完成最后的报告副本，这些意见成为公布报告中的重要部分。许多定期报告通过审计机构进行严格的年度审查，调查工作人员在实施立法和执行行政部门公共项目的进展程度。审计人员根据立法报告中提出的重点问题和行政管理部门的具体职能、进行重新绩效考核。执行机构的官员并不始终按照这种绩效审计的方式来进行工作和管理，只要能够获取更多金钱，能够提供更多好处就会背离当初的本职。在公共工程和公路部门项目的招标上，这些官员中就会发生舞弊，以权谋私，侵吞国家公共财政资金。完善的绩效审计和管理体系会审有利于杜绝这种腐败行为。把这种完善的绩效审计和管理体系介绍给田纳西河流域管理局的董事局，董事长估计，在田纳西河流域近10万鸟类，可以节约成本100,