1、外文文献翻译原文PERFORMANCEMANAGEMENTANDBESTVALUEAUDITINSCOTLANDARESEARCHNOTEONTHEORYANDPRACTICEAUDITSCOTLANDHIGHLIGHTSWESTLOTHIANSAPPROACHINITS2005OVERVIEWREPORTASAMODELOFGOODPRACTICEITSTATESPRIORITIESSHOULDFLOWFROMTHEOVERARCHINGCOMMUNITYPLAN,THROUGHTHECORPORATEPLANTOINDIVIDUALSERVICEPLANSTHISDOESNOTINFACT
2、SHOWPRIORITIESATALLITASSUMESTHESEFLOWDOWNWARDSFROMTHEPLANS，BUTPRODUCENOEVIDENCELINKINGPRIORITIESANDBUDGETSWHATITDOESNOTDO,ASTHEAUDITCOMMISSIONINENGLANDOBSERVED,ISIDENTIFYAFEWCLEARPRIORITIESWHICHPROVIDEWIDERCRITERIAAGAINSTWHICHDEPARTMENTALSPENDINGPROPOSALSCANBEASSESSEDBYCOMPARISON,INVERCLYDECOUNCILRE
3、CEIVEDTHEMOSTCRITICALREPORTOFABESTVALUEAUDITWHICHWEHAVERECEIVEDSOFARITHIGHLIGHTSEXTENSIVEANDFUNDAMENTALWEAKNESSESINLEADERSHIPANDDIRECTIONTHEPROBLEMFOREVALUATIONRESEARCHISTHATTHECOMMISSIONSIMPLYASSERTSTHATITSCOMPREHENSIVEPLANNING,BUDGETINGANDPERFORMANCEMANAGEMENTMODELISBESTPRACTICE,ITDOESNOTVALIDATET
4、HISWITHEMPIRICALRESEARCHEVIDENCETOSUPPORTTHISJUDGEMENTINMOSTCOUNCILS,HOWEVER,THEREISONLYLIMITEDEVIDENCEOFPROGRESSININTEGRATINGPLANNING,BUDGETINGANDPERFORMANCEMANAGEMENTONLYTHREECOUNCILSWEREREGARDEDASDEVELOPINGPOLICYLEDBUDGETINGTHENEEDTOBETTERLINKBUDGETSWITHPLANSISARECURRINGCRITICISMOFCOUNCILSONLYTHR
5、EEOFTHECOUNCILSAREREGARDEDASFOLLOWINGBESTPRACTICE,MATCHINGRESOURCESTOCORPORATEPRIORITIES,ANDREDISTRIBUTINGFUNDINGRATHERTHANFOLLOWINGHISTORICTRENDSMOSTAUTHORITIESAREDEEMEDTOHAVEATRADITIONALAPPROACHTOBUDGETS,REFLECTINGTHEPREVIOUSYEARSBASELINE,WITHLITTLEREDISTRIBUTIONOFRESOURCES,ANDWEAKLINKSTOSERVICEPL
6、ANSTHEEVIDENCEONWHICHTHESEJUDGEMENTSAREMADEISNOTPRESENTEDINTHEREPORTSTHECOMMISSIONADVOCATESPOLICYLEDBUDGETING,BUTNEVERDEFINESIT,NORPROVIDESANYEXPOSITIONOFWHATITREQUIRESINPRACTICERATHER,THEREPORTSREITERATEITSCONVENTIONALORTHODOXYONTHENEEDTOINTEGRATEPOLICYANDBUDGETPLANNING,TOENSUREPRIORITIESAREFUNDED,
7、ANDALLOCATIONSARECONSISTENTWITHSERVICEPLANSALTHOUGHTHECOMMISSIONINFERSTHESEDEVELOPMENTSAREBESTPRACTICE,THEREISLITTLEEVIDENCEOFSUCHMODELSACTUALLYOPERATINGSUCCESSFULLYINPRACTICEBUDGETARYSTUDIESCONSISTENTLYSHOWTHATBUDGETARYSYSTEMSAREVARIANTSOFINCREMENTALISM,DIFFERINGINTHEEXTENTTOWHICHTHEYREVIEWBUDGETAR
8、YBASELINES,SETPRIORITIESANDCONSIDEROPTIONSINPRACTICE,BUDGETARYSYSTEMSINLOCALGOVERNMENTAREINCREMENTALINTHESENSEOFFOCUSINGONMARGINALCHANGESTOBASELINES,BECAUSESTATUTORY,POLICYANDCONTRACTUALCOMMITMENTSCANONLYBECHANGEDSLOWLY,OVERTIMEINTHISWAYINCREMENTALISMSIMPLIFIESCHOICESANDMAKESTHEPROCESSMANAGEABLEBUDG
9、ETARYDECISIONSAREESSENTIALLYPOLITICAL,ASTHEREISNOOBJECTIVEWAYOFCOMPARINGDIFFERENTPROGRAMMESANDDETERMININGCHOICESAUTHORITIESADOPTINGASTRATEGICAPPROACHDEVELOPAFRAMEWORKOFSTRATEGICPRIORITIESCOVERINGBROADERPOLICYOBJECTIVESWHICHCANBEUSEDASWIDERCRITERIATOASSESSBETWEENFUNCTIONALPROPOSALS,EG,HOWTHEPROPOSALC
10、ONTRIBUTESTOWIDERPOLICYGOALSSUCHASTACKLINGPOVERTYANDEQUALITY,WITHINANINCREMENTALPROCESSINTHEIROVERVIEWREPORT,AUDITSCOTLANDARGUETHATPRIORITIESSHOULDFLOWFROMTHEOVERARCHINGCOMMUNITYPLAN,THROUGHTHECORPORATEPLANTOINDIVIDUALSERVICEANDEMPLOYEEDEVELOPMENTPLANSUSINGTHEWESTLOTHIANCLEARPLANNINGHIERARCHYASANEXA
11、MPLEHOWEVER,THEYCONCLUDETHATFEWCOUNCILSUSETHEPRIORITIESIDENTIFIEDINTHEIRCORPORATEPLANASABASISFORSETTINGBUDGETSTHISLACKOFPROGRESSCOMESASLITTLESURPRISE,GIVENTHEEXTENSIVERESEARCHLITERATURESHOWINGLIMITEDINTERESTBYPOLITICIANSINLINKINGRESOURCESTOOUTCOMESARECENTEUROPEANSTUDYCONCLUDEDTHATTHEINCREASINGRHETOR
12、ICOFAPERFORMANCEORIENTATIONINGOVERNMENTISDIFFICULTTOSQUAREWITHCONTINUINGPROBLEMSOFINTEGRATINGPERFORMANCEDATAINBUDGETSANOTHERREVIEWOFEUROPEANPRACTICEREPORTEDSIMILARFINDINGS,WITHNOCLEAREVIDENCEOFBUDGETINGBYPROGRAMMESWITHMEASURABLETARGETSFINALLY,OUTCOMEMEASUREMENTHASNOTEVENBEGUNTOOVERCOMETHEATTRIBUTION
13、PROBLEM,WHEREBYRESULTSCANBEDISTORTEDBYEXTERNALFACTORSTOTHEPROGRAMMECONCERNEDTHISMAKESTHECONCEPTOFAUTHORITIESBEINGHELDTOACCOUNTFORDELIVERINGOUTCOMESDIFFICULTTOTAKESERIOUSLYCOMPARATIVESTUDIESCONSISTENTLYSHOWLINKINGRESOURCESTORESULTSISPROBLEMATICINPRACTICEINDEED,AUDITSCOTLANDRECOGNISESTHISPROBLEMINITSR
14、EPORTONCOMMUNITYPLANNINGITOBSERVESTHATITMAYALSOBEDIFFICULTTOATTRIBUTEIMPROVEMENTINADESIREDOUTCOMETOAPARTICULARINITIATIVEORCHANGEINSERVICEDELIVERY,ANDOUTCOMESMAYBEINFLUENCEDBYFACTORSOUTWITHTHECOMMUNITYPLANNINGPARTNERSHIPSCONTROLHOWEVER,RATHERTHANACKNOWLEDGINGTHEIMPLICATIONSOFTHISWEAKNESSFORTHEREALISM
15、OFITSAPPROACH,AUDITSCOTLANDRESPONDSASTHEACCOUNTSCOMMISSIONDIDOVERTHELIMITSTOPISUNDERVFMAUDITBYSIMPLYASSERTINGINCONSISTENTLYTHATDESPITETHESECHALLENGES,ITISIMPORTANTFORCPPSTOTRACKCHANGESINTHEIRPRIORITYPOLICYAREASINORDERTODEMONSTRATEDIRECTIONOFTRAVELANDBUILDANUNDERSTANDINGOFHOWOUTCOMESMAYBEAFFECTEDBYPA
16、RTNERSHIPACTIVITYTHISCONCLUSIONISDIFFICULTTOACCEPTGIVENTHEACCUMULATINGWEIGHTOFEVIDENCETHATHOWEVERTHEORETICALLYATTRACTIVELINKINGRESOURCESWITHRESULTSTHROUGHOUTCOMEBASEDBUDGETINGISITREMAINSAHIGHLYIMPRACTICALMODELINPRACTICE,ANDCRITICISINGAUTHORITIESFORFAILINGTOORGANISEINTHISWAYISCLEARLYUNFAIRPROGRESSAND
17、PERFORMANCETHELINKSBETWEENPLANNING,BUDGETINGANDPERFORMANCEARENOTEXAMINEDSYSTEMATICALLYINTHEBESTVALUEAUDITSWITHFEWLOCALLYDRIVENTARGETS,THECOMMISSIONSAPPROACHTOAUDITINGPERFORMANCERELIESMAINLYONTHEACCOUNTSCOMMISSIONSTATUTORYPERFORMANCEINDICATORS,INSPECTORSREPORTS,ANDRESIDENTIALSURVEYSTHEUSEOFSPISALSORE
18、FLECTSTHEGAPBETWEENTHEORYANDPRACTICETHEAUDITORSSTATETHEIRINTENTIONISTOMEASURELOCALPROGRESSOVERTIME,BUTDESPITENOTUSINGCOMPREHENSIVELEAGUETABLES,THESPISAREUSEDFORCOMPARISON,INBOTHASPECTSOFASSESSMENTASSESSMENINARECENTPAPER,THEAUDITORGENERALFORSCOTLANDCONCLUDEDTHATTHENEWBESTVALUEREGIMEISPLACINGPERFORMAN
19、CEATTHECENTREOFTHELOCALGOVERNMENTAGENDA,THROUGHANINTEGRATEDOVERVIEWOFWHATACOUNCILISTRYINGTOACHIEVE,HOWITISORGANISEDTOIMPROVE,ANDHOWWELLITISPERFORMINGHESEESTHEDEMONSTRATIONOFCONTINUOUSIMPROVEMENTASACENTRALREQUIREMENTOFBESTVALUETHISREVIEWOFPRACTICE,HOWEVER,HIGHLIGHTSANUMBEROFPROBLEMSOFMETHODOLOGYANDME
20、ASUREMENTINTHEASSESSMENTOFCONTINUOUSIMPROVEMENTINTHEAUDITPROCESSTHELEGISLATIONPROVIDESAUTHORITIESWITHASTATUTORYDUTYTOMAKEARRANGEMENTSTOSECURECONTINUOUSIMPROVEMENTINPERFORMANCE,ANDTHESTATUTORYGUIDANCESETSOUTWHATMINISTERSREGARDASPROPERARRANGEMENTS,WHICHINCLUDEAFRAMEWORKFORPLANNINGANDBUDGETINGTHATINCLU
21、DESDETAILEDANDREALISTICPLANSLINKEDTOAVAILABLERESOURCES,TOACHIEVETHEAUTHORITYSGOALSASSERVICEDELIVERYLEVELANDEFFECTIVEPERFORMANCEMANAGEMENTSYSTEMS,WHICHCANINCLUDETHEUSEOFEXTERNALCOMPARISON,THROUGHPERFORMANCEISSUESWHICHCANBEIDENTIFIED，MONITOREDANDADDRESSEDTHEMODELWHICHISASSUMEDTOGIVEEFFECTTOTHESECONDIT
22、IONSISSETOUTINAPPENDIXBITSHOWSTHATTHEGUIDANCEHASFORMALISEDTHECONVENTIONALAUDITTHEORYASTOHOWAUTHORITIESSHOULDORGANISETHEIRPLANNING,BUDGETINGANDPERFORMANCESYSTEMS,ANDTHEMODELRETAINSCONCEPTSANDMETHODSFIRSTSETOUTUNDERVALUEFORMONEYAUDIT,ANDTHEREFOREISHAVINGLITTLEIMPACTONPRACTICESEVERALAUTHORITIESAREREPOR
23、TEDASHAVINGCLEARVISIONSANDSTRATEGICOBJECTIVESFORTHEIRAREAS,BUTASWASDEMONSTRATEDEARLIER,THESEAREVERYBROADANDOFQUESTIONABLERELEVANCEFORPROVIDINGAREALISTICBASISFORSETTINGPRIORITIESINTHEBUDGETPROCESSFORTHEDEVELOPMENTOFASTRATEGICAPPROACHWHICHGUIDESRESOURCEALLOCATIONANDPERFORMANCEMANAGEMENT,AMOREFOCUSEDAP
24、PROACHWITHAFEWCORECORPORATEPRIORITIESISREQUIREDTHISWASALSOTHECONCLUSIONOFARECENTREPORTBYHMTREASURYITNOTEDTHEAUDITCOMMISSIONFOUNDTHATTHESELOCALSERVICEPROVIDERSTHATHAVEIDENTIFIEDASMALLNUMBEROFCOREGOALSHAVEBEENMOSTSUCCESSFULINACHIEVINGLARGEANDSUSTAINEDIMPROVEMENTSINPERFORMANCEAUTHORITIESFAILURETOMEETTH
25、EASPIRATIONSOFTHEMODELISMOREAREFLECTIONOFTHEIMPRACTICALITYOFTHEMODELTHANTHECOMPETENCEOFLOCALAUTHORITIESALTHOUGHTHEAUDITSARECONSISTENTLYCRITICALOFTRADITIONALBUDGETINGIEINCREMENTALISMANDFAVOURPOLICYLEDBUDGETINGWHICHREDISTRIBUTESRESOURCESBETWEENDEPARTMENTS,NOCONVINCINGCRITIQUEOFINCREMENTALISMISPROVIDED
26、,NORISPOLICYLEDBUDGETINGDEFINEDANDDESCRIBEDINPRACTICE,STABLEALLOCATIONSATDEPARTMENTALLEVELCANCONCEALCHANGESWITHINBASELINESTOPROMOTECORPORATEPRIORITIESITISNOTTHEDEGREEOFREDISTRIBUTIONWHICHMATTERS,BUTTHATCHOICESATTHEMARGINSAREEFFECTIVELYTARGETEDONPRIORITIESASSESSMENTSOFPERFORMANCEINSERVICEDELIVERYWERE
27、PROBLEMATICINTHEABSENCEOFLOCALINDICATORS,ASTHECURRENTBATCHOFSPISAREINADEQUATETOCAPTUREREALIMPROVEMENTINSERVICEPROVISION,ANDREQUIRECAREFULCONSIDERATIONOFEXTERNALFACTORSINDRAWINGCOMPARISONIFCOMPARISONSARETOBEUSED,ANDTHEREISASTRONGCASEINPRINCIPLEFORTHIS,ITWOULDBEBETTERWITHINTIGHTLYDRAWNFAMILYGROUPS,AND
28、ALSOTHROUGHCOMPARATIVECOSTSASPERFORMANCECANNOTBEASSESSEDSENSIBLYWITHOUTARESOURCEDIMENSIONTHECOMMISSIONSAUDITGUIDETOAUTHORITIESSTATESTHATPERFORMANCEINFORMATIONSHOULDBECREDIBLEANDBALANCED,REFLECTINGTHEREALITIESOFFINITERESOURCESANDCOMPETINGPRIORITIESANDFOCUSEDONCORESERVICES,NOTSIMPLYIMPROVEMENTSTHEREIS
29、ANINHERENTCONTRADICTIONBETWEENTHECOMMISSIONSWISHTOSEECOMPREHENSIVESERVICEPLANSWITHOBJECTIVESANDTARGETSFORALLACTIVITIES,ANDTHENECESSITYTOPRIORITISEBUDGETALLOCATIONSTHISREQUIRESANINCREMENTALAPPROACHWHICHSHOWSWHATOUTPUTSNEWSPENDINGWILLDELIVER,ANDHOWTHESEWILLCONTRIBUTETOSTRATEGICPRIORITIESTHELACKOFPROGR
30、ESSINDEVELOPINGARRANGEMENTSFORBESTVALUEISCONSISTENTWITHPASTEXPERIENCEOFVFMAUDITLINKINGFINANCIALANDPERFORMANCEINFORMATIONISEASIERTOADVOCATETHANACHIEVEONERECENTREVIEWOFPRACTICECONCLUDEDTHATATTEMPTSTOLINKBUDGETARYALLOCATIONSTOOUTCOMESISFRAUGHTWITHPROBLEMS,ANDITISCOMMONTOFINDSEPARATEFINANCIALANDPERFORMA
31、NCESYSTEMSAMAJORGAPBETWEENTHEORYANDEVIDENCEISTHEASSUMPTIONTHATTHESOUNDGOVERNANCEMODELISAPREREQUISITETOCONTINUOUSIMPROVEMENTAUTHORITIESWHICHAREREPORTEDASLACKINGSOUNDMANAGEMENTSTRUCTURESOREFFECTIVECORPORATELEADERSHIPAREALSOREPORTEDASPERFORMINGWELLONSERVICEDELIVERYPLANNING,BUDGETINGANDPERFORMANCEMANAGE
32、MENTSYSTEMSAREREGARDEDASTHEBUILDINGBLOCKSFORDELIVERINGCONTINUOUSIMPROVEMENT,BUTDEVELOPMENTISLIMITEDTHERESULTISTHAT,WITHANINADEQUATEFRAMEWORKFORAUDITINGIMPROVEMENT,THEASSESSMENTOFBESTVALUEISLEFTTOTHEFALLIBLEJUDGEMENTSOFINSPECTORSANDASSESSORS,RESULTINGINTHECONTRADICTORYPOSITIONTHATCOUNCILSDEEMEDBYAUDI
33、TORSTOHAVEARRANGEMENTSTODELIVERBESTVALUEMAYWELLNOTDELIVERCONTINUOUSIMPROVEMENTANDVICEVERSAMOREOVER,INMANYCASESTHROUGHOUTTHEREPORTS,THEEVIDENCEBASEONWHICHJUDGEMENTSAREMADEISNOTPRESENTEDFORINDEPENDENTSCRUTINYTHISISPARTICULARLYUNACCEPTABLEWHENASHASHAPPENEDSENIOROFFICIALSPOSITIONSBECOMEUNDERTHREATFOLLOW
34、INGABADAUDITREPORTCONCLUSIONSTHEPRACTICEOFBESTVALUEAUDITEXHIBITSIMPORTANTGAPSBETWEENTHETHEORYANDPRACTICEOFSOUNDGOVERNANCEANDITSIMPACTONPERFORMANCEUNDERBESTVALUE,THEAUDITFUNCTIONSPENDSASIGNIFICANTPROPORTIONOFITSTIMEMONITORINGPROCESSRATHERTHANPERFORMANCETHEREISCONSIDERABLESCOPETORATIONALISETHEDEMANDSO
35、FTHEAUDITPROCESSANDREDUCETHEBUREAUCRATICOVERLOADINBESTVALUEFIRSTLY,AUTHORITIESAPPROACHESTOPLANNINGANDMANAGEMENTSHOULDREVERTTOBEINGMATTERSFORAUTHORITIES,NOTAUDITORSAUTHORITIESNEEDTOBEFREETOORGANIZETHEIRAFFAIRSINAWAYWHICHISCOMPATIBLEWITHTHEIRPOLITICALANDORGANIZATIONALNEEDS,NOTAUDITTHEORYSECONDLY,THEAU
36、DITPROCESSSHOULDBEFOCUSEDONPERFORMANCERATHERTHANGOVERNANCETHATREQUIRESBASELINEINFORMATIONFORACTIVITIESONCURRENTCOSTSANDOUTPUTS,NOTMICROMANAGEMENTWITHOBJECTIVESANDTARGETSWHICHISTHECURRENTFOCUSOFGUIDANCE,SOTHATIMPROVEMENTCANBEMONITOREDANDMEASURED,ANDKEYPERFORMANCEINDICATORSFORAFEWCLEARSTRATEGICPRIORIT
37、IESFORASSESSINGOVERALLIMPACTTHIRDLY,THEAUDITPROCESSNEEDSTORECOGNISETHATPRIORITISATIONMEANSTHATNOTALLSERVICESWILLBEIMPROVED,ANDINDEEDSOMEMUSTBEREDUCEDASAMANIFESTATIONOFPOLITICALCHOICETHEAUDITORGENERALRECENTLYARGUEDTHATBESTVALUEREQUIRESAPERFORMANCEMANAGEMENTFRAMEWORKTHATESTABLISHESCLEARSTANDARDSANDTAR
38、GETSFORALLACTIVITIESTHISWILLSIMPLYADDTOBUREAUCRATICOVERLOADPERFORMANCEREPORTINGWOULDBEBETTERFOCUSEDONTHEDELIVERYOFTHEOUTPUTSARISINGFROMBUDGETARYCHANGESIFTHECURRENTEMPHASISINBESTVALUEONCONTINUOUSIMPROVEMENTONALLACTIVITIESCONTINUES,THENTHENEEDFOREFFECTIVEPRIORITISATIONINAPERIODOFBUDGETARYRESTRAINTWILL
39、NOTBEMETTHEIMPLEMENTATIONOFBESTVALUEHASALREADYADDEDSIGNIFICANTLYTOTHECOSTSOFTHEAUDITPROCESS,ALTHOUGHNOASSESSMENTOFTHECOSTTOCOUNCILSINCOMPLYINGWITHTHEDEMANDSOFTHEPROCESSHASBEENMADEASTRATEGICBUTSELECTIVEAPPROACH,FOCUSEDONSTRATEGICPRIORITIESINBUDGETMAKING,ANDCOSTSANDOUTPUTSINPERFORMANCEREPORTINGWOULDGR
40、EATLYREDUCETHEBUREAUCRATICDEMANDSONCOUNCILSTHISWOULDLEAVETHEDETAILEDASPECTSOFSERVICEPROVISIONTOMANAGERSATTHEFRONTLINEASPARTOFTHEIRONGOINGTASKSIFTHECURRENTMODELISRETAINED,ITISNOTDIFFICULTTOENVISAGECOUNCILSINCREASINGLYCHALLENGINGAUDITFINDINGS,ASTHELACKOFRIGOURINTHEIREVIDENCEBASEISRECOGNISEDANDMEMBERSB
41、ECOMEAWAREOFTHELIMITEDIMPACTTHEPROCESSHASONPERFORMANCERELATIVETOTHEINTENSITYOFTHERESOURCECOMMITMENTREQUIREDOFTHEIRSTAFFINTHEPROCESSINPRACTICE,THEREISLITTLEEVIDENCEOFSUCHCONTROL,ASAUTHORITIESHAVENOTIMPLEMENTEDTHEPROPERARRANGEMENTSFORBESTVALUEYETARECONSISTENTLYREPORTEDASPERFORMINGWELLINDELIVERINGSERVI
42、CESTOTHESATISFACTIONOFTHEIRCOMMUNITIESBESTVALUENEEDSTOMOVEFROMATHEORETICALMODELTOANEVIDENCEBASEDMODELOFGOODPRACTICEIFREALPROGRESSISTOBEMADESOURCEARTHURMIDWINTERPERFORMANCEMANAGEMENTANDBESTVALUEAUDITINSCOTLANDARESEARCHNOTEONTHEORYANDPRACTICEJFINANCIALACCOUNTABILITYMANAGEMENT，2008，24（4）439452译文苏格兰的绩效管
43、理与最优价值审计理论与实践研究报告2005年苏格兰审计署提交了一份以优先事项实践模式为亮点的概述报告给西洛锡安。报告指出优先事项应来自于总体的社区发展规划，并通过企业个别服务计划付诸实施。英国审计委员会指出，这份报告并没有实际意义，只是确定一些重要的部门所提供的更广泛的开支建议和明确的可评估优先事项。相比之下，英国审计委员会收到的一份最佳价值审计报告，是到目前为止，其收到过的最有建设性的报告，最佳审计报告的核心观点是绩效审计，它突出指出了绩效审计的优势以及传统审计的不足之处。英国审计委员会认为实行绩效审计是全面规划预算和绩效管理模式最好的做法，并且用实证研究的数据来验证此结论。然而在英国，大多
44、数议会只有少量的决策是关于整合规划预算和绩效管理，用于绩效审计的资金严重不足，而且从计划预算到做出决策需要需要一个漫长的过程。议会将配置资源，选择优先事项，再进行重新分配资金这三个视为最佳实践过程，而不是遵循历史趋势。大多数当局者倾向于用传统的审计方法来反映上一年的财政情况并计算预算，很少对薄弱环节的服务计划重新分配资源，并且对做出财务规划的具体情况没有形成相应的的报告。英国审计委员会主张的以政策为主导方向的预算规划，没有具体应用于实践中。在这份最佳价值审计报告中提到，把以政策中的预算规划项目优先提供资金，以确保其资金的使用效益，使拨款与政策计划相一致。英国审计委员会认为对政府资金的使用情况进
45、行绩效审计是最佳审计模式，绩效审计模式在实践中也获得了成功。预算研究一致表明，预算制度的制定是一种渐进的过程，先审查预算的基准，再设定不同的优先事项和可供考虑的选择。实际上，当地政府预算制度的制定是由边际变化与基准增量为重点进行的。预算基本上是政治决定，因为没有比较不同方案的选择和确定目标的方法。政府采取的战略方针所制定的政策可以作为更广泛的标准来评估各建议之间的利弊，例如，如何在广泛的政策建议中制定目标与战略方针。从最佳价值审计报告中，英国审计署认为，苏格兰的优先事项应来自社区的总体规划，通过企业服务计划与员工个人发展计划做出一个层次清晰的规划。然而，他们的结论是要在确定编制预算的基础上优先
46、使用他们的企业计划。这种缺乏进展的出现并不令人意外，因为大量研究文献显示，理论与实践存在着差距。最近的一项研究结论认为，英国政府增加财政支出的数据与预算执行的数据一直不能平衡。英国审计委员会的另一份检讨报告也反映了此类情况，对预算编制方案的制定没有明确的目标与可衡量的依据。最后，“结果”的测量甚至还没有开始，就要回到克服“归属”的问题上，即结果已经被通过该程序有关的外部因素扭曲。这使得政府因没有认真对待难以交付成果而被追究责任，比较研究结论一致显示资源与成果挂钩的做法是存在问题的。事实上，苏格兰审计署已经认识到这一点在其社区规划报告中存在问题，它指出很难期望结果会因为一个特定的改变或服务提供而
47、有所变化，结果可能会因社区规划控制因素受到影响。然而，苏格兰审计署并不承认这种做法对现实的影响，由于账目委员会根据衡量审计的效益，主张通过绩效审计的方式进行评价。绩效审计的应用是着眼于跟踪优先事项的变化以确认审计的方向，并建立有效地评价体系，以保障资金使用的经济性、效率性与效益性。这个结论没有用大量的证据来验证其正确性，只是理论上有吸引力，其没有形成以实践为基础的预算编制成果，所以仍然是一个高度不切实际的实践模式，用此结论来评判政府的经济决策显然是不公平。进度和表现规划，预算和绩效这三者之间的联系没有被应用于系统中的最佳价值审计中。除了少数地方已制定的目标，英国审计委员会的表现方式主要是依靠审
48、计账目委员会的绩效指标，检查员的调查及报告。对审计结果的使用也体现了理论与实践之间的差距。审计人员指出他们的目的是衡量一段时间的局部进展，只用于评估比较绩效审计与传统财务收支审计的区别。评价在最近的一篇文章中对苏格兰审计署实行最佳审计报告的观点是，新的制度是把最佳价值放在当地政府的议事日程中心，这将会通过一个什么样的形式来实现，它是如何组织改进综合概述，如何完善执行绩效审计。文章认为，持续改进是作为最佳价值审计的核心要求。这种做法的审查突出了审计方法，要在审计过程中不断完善评估数。根据法定责任作出安排，确保其在性能不断提高的前提下制定长远目标，其中包括以下两方面第一要依据现有的资源详细规划和编
49、制预算制定具体的的计划，构建和服务水平相一致的目标框架；第二构建有效的绩效管理系统，系统包括使用外部比较，通过性能测试，实现识别、监测和处理与一体的目的。上述假设在落实最佳价值审计模型时，政府已经落实好了规划、预算和绩效审计制度的理论和方法将其应用于最佳价值审计。几个权威机构的报告明确表明过其有明确的意愿并在战略领域有相同的目标，这些问题的相关性和广泛性是在预算过程中评断优先事项的基础。对于一个战略方针是资源的再分配和绩效管理的企业，其重点应集中于可持续发展。苏格兰财政部最近发布的一份报告显示审计署发现有些地方的服务是以供应商为目标，确定了服务的核心目标才能实现高质量的服务与实现可持续发展。苏格兰政府不满足于该模型的意愿反映了地方当局对其胜任力的不了解，传统审计是由一贯的预算编制和政策制定为主导，部门之间资源的重新分配是预算编制的关键。在实际中，各部门间的资源分配是促进企业发展的优先事项。这不是再分配事项的程度与层次，而是在利润优先的选择上更具针对性。评估服务业绩的指标存在问题，目前在提供服务业绩评估方面并无实质性的改善，因此在制定指标时要慎重考虑外部因素。如果要用于特殊的案件，将要求制定更加严格的指标，并通过更好的性能比较成本评估资源的利用率。英国审计委员会在审核指南中指
