1、1外文文献翻译译文原文PERFORMANCEAUDITOFAUSTRALIANPUBLICPRIVATEPARTNERSHIPSLEGITIMISINGGOVERNMENTPOLICIESORPROVIDINGINDEPENDENTOVERSIGHTPERFORMANCEAUDITINGDEVELOPEDFROMTHENEEDTOPROVIDEASSURANCEOFTHEACHIEVEMENTOFTHEADMINISTRATIVEOBJECTIVESOFNEWPUBLICMANAGEMENTNPMINTHEPUBLICSECTORECONOMY,EFFICIENCY,EFFECTIVENESS
2、ANDGOODMANAGEMENTOFGOVERNMENTPROGRAMSPOLLITTETAL,1999ACCORDINGTOPOLLITTETAL1999,P9,AUDITINGFOREFFECTIVENESSANDGOODMANAGEMENTDEMANDSANINVESTIGATIONOFOUTCOMES,WHICHBYDEFINITION,TAKEPLACEINTHEWORLDBEYONDTHEORGANISATIONORPROGRAM,ANDREQUIRESTHEUSEOFINDEPENDENTEVALUATIONCRITERIAHOWEVER,THEAUDITINGOFEFFECT
3、IVENESSANDGOODMANAGEMENTHAVEBEENCONTROVERSIALBECAUSEOFDISPUTEDUNDERSTANDINGSOFWHATTHESETERMSMEANINPARTICULARSETTINGS,ANDDIFFERENCESOFOPINIONREGARDINGEVIDENCEOFTHEIRACHIEVEMENTCUTT,1977HAMBURGER,1989ANDGUTHRIEANDPARKER,1999NPMSFOCUSONPERFORMANCEHASALSOGIVENRISETODEBATESABOUTWHERETODRAWTHELINEBETWEENA
4、UDITINGTHEIMPLEMENTATIONOFPROGRAMOBJECTIVESANDAUDITINGTHEEFFECTIVENESSOFPROGRAMOBJECTIVESANDASSOCIATEDIMPLEMENTATIONSTRATEGIES,WHICHAREBEYONDTHEMANDATEOFAUDITORSGENERALPOLLITTETAL,1999PUBLICPRIVATEPARTNERSHIPSPPPSARETIMEANDCOSTSPECIFICAGREEMENTSBETWEENTHESTATEANDAPRIVATECONSORTIUMFORINFRASTRUCTUREBA
5、SEDSERVICEPROVISIONTHECONSORTIUMUNDERTAKESRESPONSIBILITYFORFINANCING,DESIGNINGANDCONSTRUCTINGORREFURBISHINGAFACILITY,ANDFORPROVIDINGSERVICESTHEGOVERNMENTORSERVICEUSERSPROVIDETHECONSORTIUMWITHAREVENUESTREAMTHATISUSEDTOREPAYDEBT,FUNDOPERATIONSANDPROVIDEARETURNTOINVESTORSTHERISKSASSOCIATEDWITHFINANCING
6、ANDBUILDINGTHEINFRASTRUCTUREANDWITHSERVICEDELIVERYARETRANSFERREDTOTHECONSORTIUMTHEANTICIPATEDRISKTRANSFERJUSTIFIESTHEUSEOFCOSTLYPRIVATEFINANCEITALSOENABLESVALUEFORMONEYVFMSAVINGSTHROUGHREDUCEDWHOLEOFLIFEPROJECTCOSTSTHIS2MEANSRISKTRANSFERANDVFMARETHEPRIMARYMOTIVATIONSFORTHESEPROJECTSANDMAKETHESEPARTN
7、ERSHIPARRANGEMENTSECONOMICALLYVIABLEFORGOVERNMENTSLITTLEISKNOWNABOUTTHEEXTENTORCHARACTERISTICSOFPPPAUDITSINAUSTRALIATHISPAPERAIMSTOFILLTHISGAPBYINVESTIGATINGAUDITINCIDENCETHEPAPERHASTHREEOBJECTIVESFIRST,ITSEEKSTOEXAMINEPERFORMANCEAUDITSOFAUSTRALIANPUBLICPRIVATEPARTNERSHIPSANDDETERMINETHEIRSCOPEANDFO
8、CUSAGAINSTANAUDITINGFRAMEWORKCRITERIADEVISEDFROMMANDATEDPROCEDURESOUTLINEDINPUBLICPRIVATEPARTNERSHIPSSTEERINGMECHANISMSSECOND,THEPAPERAIMSTODETERMINEWHETHERAUSTRALIANPPPAUDITSCANBECLASSIFIEDASSUBSTANTIVEORASSYSTEMSBASEDTHIRD,THEPAPEREXAMINESWHETHERTHEREISALINKBETWEENAUDITCLASSIFICATION,AUDITORSGENER
9、ALANDCONTROVERSYSURROUNDINGAUDIT/AUDITEDPPPPROJECTSTHENEXTSECTIONPROVIDESANOVERVIEWOFTHECONTEXTINWHICHPPPSHAVEBEENDEVELOPEDANDIMPLEMENTEDINAUSTRALIATHETHIRDSECTIONREVIEWSTHEPRIORLITERATUREONPERFORMANCEAUDITSANDTHEFOURTHSECTIONREPORTSONRESEARCHMETHODSUSEDINANALYSINGAUDITREPORTSTODETERMINETHEEXTENTTOW
10、HICHINSIGHTSFROMPERFORMANCEAUDITANDPPPLITERATUREEXPLAINOBSERVEDCHARACTERISTICSTHEFIFTHSECTIONPRESENTSRESULTSANDANALYSISTHEFINALSECTIONPROVIDESCONCLUDINGCOMMENTSPERFORMANCEAUDITOVERSIGHTOFPPPSINSIGHTSFROMTHELITERATUREINPERFORMANCEAUDITS,AUDITCRITERIAARETHEBENCHMARKSAGAINSTWHICHTHEACTIVITIESOFAUDITEDB
11、ODIESARECOMPARED,ANDUPONWHICHAUDITCONCLUSIONSANDRECOMMENDATIONSRELYTHESECRITERIAAREALARGELYUNCODIFIEDSETOFSTANDARDSABOUTWHATCONSTITUTESGOODPRACTICECONSEQUENTLY,THECRITERIA,ANDTHEIRUSEINPERFORMANCEAUDIT,ARECRUCIALTOITSPERCEIVEDABILITYTOPROVIDEINDEPENDENTOVERSIGHTOFTHEEFFECTIVENESSANDMANAGEMENTOFPROGR
12、AMIMPLEMENTATIONCONFIRMINGFINDINGSINAUSTRALIAANDINTERNATIONALLITERATURE，LONGITUDINALSTUDYINTOPERFORMANCEAUDITPRACTICEFOUNDEVIDENCEOFAFUNDAMENTALLINKBETWEENNPMNEWPUBLICMANAGEMENTIMPLEMENTATIONANDCHANGINGPERFORMANCE3AUDITPRACTICEALTHOUGHTHEREISGENERALAGREEMENTABOUTTHEORIGINSANDDISTINCTIVECHARACTERISTI
13、CSOFNEWPUBLICMANAGEMENTANDPERFORMANCEAUDITS,THEIRDEVELOPMENTANDOUTWORKINGAREINTERTWINED,CONTESTED,CONTEXTDEPENDENTANDCHANGEOVERTIMEPERFORMANCEAUDITPRACTICEBOTHINFLUENCES,ANDISINFLUENCEDBY,NEWPUBLICMANAGEMENTIMPLEMENTATIONPERFORMANCEAUDITOFAUSTRALIANPUBLICPRIVATEPARTNERSHIPS319LIKENPM,PERFORMANCEAUDI
14、TSARECONCERNEDWITHEFFECTIVENESSANDGOODMANAGEMENTANDRAISEQUESTIONSABOUTTHEUSEOFBESTPRACTICEPERFORMANCEACCOUNTABILITYFRAMEWORKSASAUDITCRITERIAPOLLITTETAL,1999GENDRONETAL,2001BROADBENTANDLAUGHLIN,2003ANDSKRBK,2006SOMEAUDITORSGENERALAREACTIVELYENGAGEDINDEVELOPINGTHESEFRAMEWORKS,ANDALSOAPPEARTOUSETHEMASA
15、UDITCRITERIAOFTENASACONSEQUENCEOFADESIRETOFOSTERMODERNISATIONINTHEPUBLICSECTORSKRBK,2006HOWEVER,THESEACTIVITIESALSOAPPEARTOLEGITIMISEGOVERNMENTPOLICYANDHAVEBEENCRITICISEDASPOTENTIALLYCOMPROMISINGTHEABILITYOFAUDITORSGENERALTOPROVIDEINDEPENDENTANDEFFECTIVEOVERSIGHTOFTHEIMPLEMENTATIONOFTHOSEPOLICIESGEN
16、DRONETAL,2001BROADBENTTHEAUSTRALIANPERFORMANCEAUDITLITERATUREFINDSTHATINDIVIDUALAUDITORSGENERALHAVEADOPTEDSTRIKINGLYDIFFERENTINTERPRETATIONSOFWHATPERFORMANCEAUDITSAREANDHOWTHEYSHOULDBECONDUCTED,RESULTINGINOBSERVABLEDIFFERENCESINTHEIRCONDUCTEARLYAUSTRALIANSTUDIESCONCLUDETHATINVESTIGATEDPERFORMANCEAUD
17、ITSTENDTOCONCENTRATEONECONOMYANDEFFICIENCYASOPPOSEDTOEFFECTIVENESSHATHERLYANDPARKER,1988,CONFIRMINGTHATAUDITINGFOREFFECTIVENESSISACONTENTIOUSANDTECHNICALINSUMMARY,THELITERATURESUGGESTSTHATPPPPERFORMANCEAUDITSMOSTFREQUENTLYINVESTIGATESYSTEMSBASEDADHERENCETOSTEERINGMECHANISMS,RATHERTHANTHESUBSTANTIVEE
18、FFECTIVENESSOFSTEERINGMECHANISMIMPLEMENTATIONINACHIEVINGSTATEDTHISRESEARCHISBASEDONAHISTORICALLYINFORMEDDOCUMENTARYSTUDYOFPPPSTEERINGMECHANISMSANDPERFORMANCEAUDITREPORTSIDENTIFIEDBYGENDRONETAL,2001,ASAWINDOWTHROUGHWHICHRESEARCHERSCANUNDERSTANDHOWAUDITORSGENERALSOCIALLYCONSTRUCTPERFORMANCEAUDITINGATP
19、ARTICULARPOINTSINTIMETHEFIRSTPPP4PERFORMANCEAUDITREPORTWASPUBLISHEDIN1994ANDTHEMOSTRECENTINMAY2006INITIALLY,ALLREPORTSWEREREADINDEPENDENTLYBYTWORESEARCHERSTOIDENTIFYTHEPRESENCEORABSENCEOFREFERENCETOTHEELEVENITEMSTHATCONSTITUTETHEPPPPERFORMANCEAUDITFRAMEWORKASMALLNUMBEROFCATEGORISATIONDIFFERENCESWERE
20、SETTLEDCONSULTATIVELYACODEWASALLOCATEDTOEACHREPORTTOFACILITATEDISCUSSIONOFRESULTSBYCONTRAST,SUBSTANTIVEAUDITSINVESTIGATETHEEFFECTIVENESSOFPOLICYIMPLEMENTATIONINRELATIONTOCOREACTIVITIESANDTHEQUALITYOFSERVICEEXPERIENCEDBYUSERSAGAINSTEXTERNALLYDERIVEDCRITERIAPOLLITTETAL,1999THEYINVOLVEADEGREEOFSCEPTICI
21、SMANDSOMEUNDERSTANDINGOFHUMANNATUREANDAWILLINGNESSTOINDEPENDENTLYRECALCULATEBENCHMARKSTHEYINCLUDESOMESYSTEMSBASEDELEMENTSTOPROVIDELOWLEVELASSURANCEABOUTADHERENCETOINTERNALLYMANDATEDSTEERINGMECHANISMSHOWEVER,SUBSTANTIVEAUDITSMOVEBEYONDCHECKINGTHEEFFECTIVENESSOFADHERENCETOINTERNALCONTROLSYSTEMSORAUDIT
22、MANDATEDPERFORMANCEFRAMEWORKSTHEYDISCLOSETHERAMIFICATIONSOFPOORLYIMPLEMENTEDPROCEDURESSUPPORTEDBYQUANTITATIVEANDQUALITATIVEEXPLANATIONSANDEXAMPLES,PROVIDINGARICHERUNDERSTANDINGOFREASONSFORPERFORMANCEFAILURE,ANDTHEBASISFORCONCLUSIONSANDRECOMMENDATIONSALSO,THEYMAYCHALLENGETHEBOUNDARYBETWEENINVESTIGATI
23、NGTHEEFFECTIVENESSOFPOLICIESPERSEANDTHEEFFECTIVENESSOFPOLICYIMPLEMENTATIONGUTHRIE,1989HAMBURGER,1989ANDPOLLITTETAL,1999,EXPLAININGTHEPOLITICALSENSITIVITYOFPERFORMANCEAUDITSSUBSTANTIVEAUDITSARECOSTLYBOTHPOLITICALLYANDINTERMSOFTIMEANDLABOURFOREXAMPLE,THEYFREQUENTLYINVOLVETHEUSEOFCONSULTANTSPOLLITTETAL
24、,1999POLLITTETALS1999STUDYFOUNDTHATMOSTREVIEWEDPERFORMANCEAUDITSWERESYSTEMSBASEDTHEEXCEPTIONWASUKPERFORMANCEAUDITSFROM1993TO1995,6WHICHWERECATEGORISEDASSUBSTANTIVEHOWEVER,GENDRONETAL2001,PREVIOUSAUSTRALIANSTUDIESANDPFILITERATURECHALLENGETHESEFINDINGSUKLITERATUREARGUESTHATTHESUBSTANTIVEISSUEFORPERFOR
25、MANCEAUDITSINAPFICONTEXTISPROVIDINGASSURANCEABOUTTHEACHIEVEMENTOFANTICIPATEDRISKTRANSFERANDVFMTHISISACCOMPLISHEDBYINVESTIGATINGWHETHERTHESPENDINGOFPUBLIC5MONEYINTHEPFIOPERATINGSTAGEISINACCORDANCEWITHCONTRACTUALAGREEMENTSEDWARDSETAL,2004ANDPOLLOCKANDPRICE,2004ORCONCLUDINGTHATNOCHANGESINCONTRACTEDPAYM
26、ENTSTREAMSTOGOVERNMENTHAVEOCCURREDBROADBENTETAL2004CALLFORPFIPERFORMANCEAUDITSTOBROADENTHEIRINVESTIGATIONOFVFMACHIEVEMENTTOINCLUDEABROADRANGEOFEXPOSTNONFINANCIALOUTCOMESATTHEGOVERNMENT,AGENCYANDPROJECTLEVELSREFLECTIONANDCONCLUSIONTHEOBJECTIVEOFTHISRESEARCHWASTOUNDERSTANDTHEEXTENT,FOCUSANCHARACTERIST
27、ICSOFAUSTRALIANPERFORMANCEAUDITOFPPPSITPROVIDESEVIDENCETHATONLYAFEWPERFORMANCEAUDITSOFTHESECOMPLEX,LONGTERMANDCONTROVERSIALARRANGEMENTSHAVETAKENPLACEINAUSTRALIA,ANDTHATAUDITINGHASMOSTLYCONCENTRATEDONINVESTIGATINGTHEPRECONTRACTINGSTAGENEVERTHELESS,AUDITORSGENERALHAVEPROVIDEDWELCOMEDISCLOSURESABOUTASP
28、ECTSOFTHESEARRANGEMENTSTHATWOULDOTHERWISEHAVEREMAINEDHIDDENFROMPARLIAMENTSANDTHEPUBLICONLYTWOAUSTRALIANAUDITORSGENERALHAVEINVESTIGATEDTHEACHIEVEMENANTICIPATEDRISKTRANSFERANDVFMINTHEOPERATINGSTAGEBOTHAUDITPRE2000PPPSTHATINCLUDETHEDELIVERYOFCORESERVICESBYCONSORTIAPA9ANALYSESTHEFINANCIALANDNONFINANCIAL
29、RAMIFICATIONSOFUNABATEDPAYMENTSFORSUBSTANDARDSERVICEDELIVERYANDOFPOORLYCONSTRUCTEQUANTITATIVEPERFORMANCEINDICATORSINPRIVATEPRISONCONTRACTSPA8ALSOFOCUSESONPAYMENTSANDPERFORMANCEINAPRIVATELYOWNEDANDOPERATEDHOSPITALTHISRESEARCHINDICATESTHATTHEAUDITORSGENERALWHOSEREPORTSWERECLASSIFIEDASSUBSTANTIVEWEREAL
30、SOMORELIKELYTOQUESTIONGOVERNMENTPOLICYAND/ORIMPLEMENTATIONSTRATEGIESASWELLASCONSIDERTHEAUDITEDTRANSACTIONSWITHINAWIDERPUBLICSECTORPOLICYCONTEXTITSEEMSTHATAUSTRALIASPARLIAMENTSARENOWPROVIDINGMORESUBSTANTIVEDEPENDENTEXTERNALREVIEWOFPPPPROJECTSTHANAUDITORSGENERALVPAEC006,INSTANCE,EXAMINEDPPPGOVERNANCEA
31、RRANGEMENTSRISKALLOCATIONSNDTRANSFERSECONOMICBENEFITSTHEIRACCOUNTABILITYANDPUBLICINTERESTMIFICATIONSANDTHEIMPACTOFCHANGESIINTERNATIONALACCOUNTINGSTANDARDSXAMINATIONSUNDERTAKENBY6THECOMMITTEEONTHEACHIEVEMENTOFRISKLLOCATIONANDVFMINANUMBEROFPROJECTSLEDITTOCONCLUDETHATTHEVICTORIANOVERNMENTHASBEENPAYINGA
32、HIGHPREMIUMFORTHETRANSFEROFRISKTOTHEPRIVATESECTOR,SIGNIFICANTAMOUNTSOFWHICHHADREVERTEDBACKTOTHEGOVERNMENTINTHEOPERATINGSTAGEOFASAMPLEOFDIFFERENTPPPTYPESTHISCONCLUSIONISATODDSWITHTHATOFFEREDINPA6,THEONLYPPPPERFORMANCEAUDITCONDUCTEDINVICTORIASINCE2000THEVPAECWASALSOHIGHLYCRITICALOFTHEGOVERNMENTSREFUSA
33、LTOPROVIDEITWITHACCESSTOTHEINFORMATIONITREQUIREDTOUNDERTAKETHEINQUIRYINTHEEND,ITHADTORELYONPUBLICLYAVAILABLEINFORMATIONTOCONCLUDEITSINVESTIGATIONSTHEREFUSALOFTHEVICTORIANGOVERNMENTTOPROVIDEINFORMATIONTOAPARLIAMENTARYCOMMITTEEOFINQUIRYECHOESANEARLIERGOVERNMENTSREFUSALTOPERMITTHETHENAUDITORGENERALTODI
34、SCLOSEFINANCIALINFORMATIONABOUTVICTORIASPRIVATEPRISONSSEEPA9ITSUGGESTSVICTORIANAUDITORSGENERALMAYHAVEDIFFICULTIESINUNDERTAKINGANDREPORTINGSUBSTANTIVELYONPPPSALSO,INNSW,THEPUBLICACCOUNTSCOMMITTEENSWPAC,2006,WHICHHASALONGHISTORYOFACTIVEINVESTIGATIONINTOPPPS,12ANDAJOINTCOMMITTEENEWSOUTHWALESJOINTSELECT
35、COMMITTEEONTHECROSSCITYTUNNELNSWJSCCCT,2006AAND2006BREPORTEDONCROSSCITYTUNNELNEGOTIATIONSANDOUTCOMESTHENSWPACINQUIRYFRAMEDITSTERMSOFREFERENCEASANINVESTIGATIONOFMODELSTOEVALUATEANDMONITORPPPSTODETERMINEHOWRISKSWEREASSESSEDANDALLOCATEDBETWEENPUBLICANDPRIVATEPARTNERSTHEJOINTCOMMITTEEINVESTIGATEDTHEIMPL
36、EMENTATIONOFMECHANISMSMANDATEDWITHINTHENSWGOVERNMENTSECTORTOSTEERANDCOORDINATETHEDELIVERYOFPPPS,INCLUDINGDISCLOSUREANDACCOUNTABILITYARRANGEMENTSTHENSWCOMMITTEESWEREHIGHLYCRITICALOFTHENSWPPPSTEERINGMECHANISMS13ANDTHEIRIMPLEMENTATIONATAGENCYLEVEL,THEGOVERNMENTSHANDLINGOFCOMMUNITYCONSULTATIONANDNEGOTIA
37、TIONSWITHBIDDERSINTHEPRECONTRACTINGSTAGETHEYCONCLUDEDTHATTHECROSSCITYTUNNELCONTRACTISNOTINTHEPUBLICINTERESTTHENSWAUDITORGENERALSREPORTINTOTHECROSSCITYTUNNELPA5,BYCONTRAST,WASMORELIMITEDINSCOPEPA5INDICATESTHATAUDITSPURPOSEWASTOINVESTIGATEWHETHERTHEUPFRONTPAYMENTBYTHEWINNINGCONSORTIUMTOTHEGOVERNMENTWA
38、SALEGITIMATEREIMBURSEMENTOFEXPENDITUREWHETHERTHEVARIATIONSTO7THECONTRACTWEREREASONABLEANDHANDLEDAPPROPRIATELYANDWHETHERTHECHANGESTOTHESURFACEROADSTOFUNNELMOTORISTSINTOTHETUNNELWEREBASEDONAROBUSTASSESSMENTAGAINSTSTATEDOBJECTIVESTHISAUDITWASALSOCRITICALOFSTEERINGMECHANISMIMPLEMENTATION,ANDPROVIDEDRECO
39、MMENDATIONSASTOHOWIDENTIFIEDIMPLEMENTATIONFAILURESATAGENCYLEVELCOULDBEAVOIDEDINTHEFUTURETHISPAPERHASIMPLICATIONSFORAUDITORSGENERALITCONFIRMSTHATAUDITREPORTSARETHEWINDOWGENDRONETAL,2001THROUGHWHICHEXTERNALPARTIESUNDERSTANDPPPSTHEIROPERATIONANDRISKSTHECOSTSASSUMEDBYTHESTATEORPASSEDONTOTHEPUBLICANDTHEA
40、CHIEVEMENTOFPROGRAMOBJECTIVESAUDITREPORTSAREALSOTHEWINDOWTHROUGHWHICHTHEPUBLICANDPARLIAMENTJUDGETHEPERFORMANCEOFAUDITORSGENERALPERCEPTIONSTHATAUDITREPORTSARESYSTEMSBASEDANDTHATAUDITORSGENERALMAYHAVECOMPROMISEDTHEIRINDEPENDENCETHROUGHTHEIRATTEMPTSTOFOSTERGOODMANAGEMENTPRACTICEINTHEPUBLICSECTORAREREIN
41、FORCEDWHENTHEPERFORMANCEACCOUNTABILITYFRAMEWORKSTHEYUSEAREDEVISEDBYTHEMTOAIDSTEERINGMECHANISMIMPLEMENTATIONWHILESYSTEMSBASEDAUDITSMAYSMOOTHTHEWAYFORACCEPTANCEBYGOVERNMENTSOFAUDITRECOMMENDATIONS,THEYCANALSODAMAGETHEREPUTATIONOFAUDITORSGENERALINTHEEYESOFTHEPUBLIC,WHORELYONAUDITORSTOENSURETHATEXECUTIVE
42、GOVERNMENTSAREACCOUNTABLETOPARLIAMENTSTHISRESEARCHSUGGESTSTHATAUSTRALIANAUDITORSGENERALMAYNEEDTOENGAGEMOREROBUSTLYWITHTHEOPERATINGSTAGEOFPPPSTHISCONCLUSIONISCONFIRMEDBYAFINDINGOFTHEVPAEC2006THATTHEREHASBEENLIMITEDINDEPENDENTEXTERNALSCRUTINYOFPPPPROJECTSUNDERTAKENTODATE14INADEQUATEINDEPENDENTOVERSIGH
43、TINQUALITYANDQUANTITYMEANSTHATITISIMPOSSIBLETOCONCLUDETHATAUSTRALIANPPPSDELIVERANTICIPATEDRISKTRANSFER,VFMSAVINGS,ANDOTHERPROGRAMOBJECTIVESTHEEXTENTOFSYSTEMSBASEDAUDITOFTHEPRECONTRACTINGSTAGESUGGESTSTHATCONTEMPORARYPPPPERFORMANCEAUDITINAUSTRALIAMAYHAVEMORETODOWITHLEGITIMISINGGOVERNMENTPOLICIESTHANWI
44、THPROVIDINGINDEPENDENTOVERSIGHT8SOURCELINDAMPERFORMANCEAUDITOFAUSTRALIANPUBLICPRIVATEPARTNERSHIPSLEGITIMISINGGOVERNMENTPOLICIESORPROVIDINGINDEPENDENTOVERSIGHTJFINANCIALACCOUNTABILITYMANAGEMENT，2007，233133339二、翻译文章译文澳大利亚公私伙伴关系的绩效审计使政府的政策合法化或提供独立的监督政府绩效审计是指国家审计机关对政府及其部门和其他组织所发生的经济活动，进行经济性、效率性和效果性的审查和评
45、价。最早将绩效审计引入到政府审计的是美国。目前美国、英国、加拿大、瑞典等国政府绩效审计已成为国家审计的主要发展趋向，纷纷通过立法将其列入法定审计的范畴，成为审计的主导。1986年，在悉尼召开了第十二届最高审计机关国际组织会议，会议发表了“关于绩效审计、公营企业审计和审计质量的总声明”，对绩效审计作如下定义“除了合规性审计，还有另一种类型的审计，它涉及对公营部门管理的经济性、效率性和效果性的评价，这就是绩效审计”。绩效审计概念及其目标的提出是悉尼会议的重大成果。目前，绩效审计概念主要运用在政府审计中。内部审计中一般使用管理审计或经营审计或3E、5E审计等概念。澳大利亚审计署从20世纪70年代初期
46、开始对联邦公共部门开展绩效审计。当时主要是适应建立高效率政府的要求，提高公共资源的使用效率和效果，改善公共管理水平和公共服务质量。20世纪90年代绩效审计在澳大利亚得到迅速发展。1997年议会通过1997审计长法案取代了1901审计长法案，确立了审计长和审计署的法律地位，明确了审计长是议会的独立议员，确立了审计长的独立性和其与议会之间的唯一关系；规定了审计长作为联邦公共部门的外部审计人员，享有对联邦政府部门、事业单位和公司及其下属单位进行绩效审计的权力，并根据部长、财务大臣和议会会计审计联合委员会的要求，对政府企业（GBE）进行绩效审计。公私伙伴（PPPS）关系是时间和成本，具体协议之间的状态
47、和基础设施为基础的服务的私人财团而规定的。从绩效审计发展来看，它需要提供能实现新公共管理（NPM）在公共部门的行政目标，具体是经济的、效率的、良好的政府管理方案。该财团承担融资，设计与构建（或翻新）的设施，并提供服务的责任。该财团从政府及被服务组织那得到的报酬用于偿还债务，并提供给基金业务的投10资者的回报。因此，筹资和建设相关基础设施建设的风险和服务转移给了财团。该预期风险的转移证明了代价高昂的私人资金的使用。这也使物有所值（衡工量值式），通过降低整个生命工程成本而得到了节约费用。这意味着风险转移和衡工量值是这些项目的主要动机，而使这些伙伴关系得到有效地安排，因此被广泛地使用在各国经济事务中
48、。全文有三个目标。首先，本文旨在探讨表现澳大利亚公私伙伴关系的绩效审计并从指导机制上来确定审计准则框架的范围和重点以及制定公私伙伴关系概述授权的程序。其次，本文的目的是确定澳大利亚公私关系是否可分为实体或系统为基础的。第三，本文探讨是否有与审计分类之间的联系，审计长和争议审计及公私伙伴绩效审计。公伙伴关系绩效审计公私伙伴关系（PPPS）作为新公共管理理论的一个主导性概念。新公共管理的绩效审计则直接影响公私伙伴关系的绩效审计。因此本文将从新公共管理的绩效审计的研究历史来解读PPPS的绩效审计。政府绩效，在西方也被称为“公共生产力”、“国家生产力”、“公共组织绩效”、“政府业绩”、“政府作为”等，
49、其字面意义是指政府所做的成绩和所获得的效益的意思，但其内涵非常丰富，既包括政府“产出”的绩效，即政府提供公共服务和进行社会管理的绩效表现；又包括政府“过程”的绩效，即政府在行使职能过程中的绩效表现。政府绩效还可分为组织绩效和个人绩效，组织绩效包括一级政府的整体绩效、政府职能部门绩效和单位团队绩效。现代政府管理的核心问题是提高绩效。要提高绩效，必须首先了解和评估现有绩效水平，要应用科学的方法、标准和程序，对政府及其部门的业绩、成就和实际工作做出尽可能准确的评价，在此基础上对政府绩效进行改善和提高。政府绩效评估具有计划辅助、预测判断、监控支持、激励约束和资源优化等多项功能，通过评估绩效，改进激励机制、竞争机制、监督机制、责任机制，属于政府运行机制优化的范畴。从系统组织整合理论角度看，这种运行机制的优化可以在一定程度上弥补一些管理体制方面的缺陷。政府绩效评估是以提高政府公共管理和公共服务能力而采取的以公共责任和顾客至上为理念的政府改革策略，11是持续改进和提高政府部门绩效的新的管理理念和方法，是当今许多国家实施政府再造、落实政府责任、改进政府管理、提高政府效能、改善政府形象的一个行之有效的工具。公私伙伴关系的绩效审计监督文献综述的视角在绩效审计中，审计准则是经审计机构的审计，进行了反复的比较，提出最后的审计结论和建议，
