1、外文翻译BASICSTRUCTUREOFGOVERNMENTAUDITINGBYASUPREMEAUDITINSTITUTION资料来源HTTP/WWWJBAUDITGOJP/PR/PDF/E11D03PDF作者YUTAKASUZUKI1INTRODUCTIONINRECENTYEARSINJAPAN,THEREHASBEENANINCREASINGDEMANDFORTHEEXTERNALAUDITINGOFGOVERNMENTDEPARTMENTSANDAGENCIES,ASARESULTOFCRITICISMFROMCITIZENSONISSUESCONCERNINGPUBLICACCOU
2、NTABILITY,INCLUDINGTHEMISUSEOFPUBLICFUNDS,EVALUATIONOFTHEEFFECTIVENESSANDOUTCOMESOFGOVERNMENTPROGRAMS,INFORMATIONDISCLOSUREBASEDONTHERIGHTTOKNOW,ANDREQUESTSFORDISCLOSUREOFGOVERNMENTFINANCIALDATATHROUGHBALANCESHEETSTOMEETTHESECHALLENGES,ITISNECESSARYTOESTABLISHOURPUBLICACCOUNTINGANDAUDITINGSYSTEMSINP
3、ARTICULAR,ASTHEFINALSTEPTOENSUREPUBLICACCOUNTABILITY,ASYSTEMFORGOVERNMENTAUDITINGBYASUPREMEAUDITINSTITUTIONHEREINAFTERCALLEDGOVERNMENTAUDITINGMUSTBEBUILTASAPARTOFPUBLICAUDITSPUBLICAUDITCARRIEDOUTINTHEUSANDTHEUKINCORPORATESGOVERNMENTAUDITINGANDFUNCTIONSASEXTERNALAUDITINGSYSTEMSREGARDINGTHEAIMOFAUDITI
4、NGINTHETWOCOUNTRIES,PUBLICAUDITSARECARRIEDOUTASCOMPREHENSIVEAUDITSTHATINCLUDEFINANCIALAUDITINGANDPERFORMANCEAUDITINGORVALUEFORMONEYVFMAUDITINGTHISPAPEREXAMINESTHESTRUCTUREOFGOVERNMENTAUDITING,INPARTICULARPERFORMANCEAUDITING,INANEVALUATIONOFTHEADMINISTRATIONITSELFGOVERNMENTPROGRAMSPERFORMANCEAUDITING
5、HASBEENINCREASINGLYREQUESTEDINRECENTYEARSALSOINTHEPAPER,INORDERTODEVELOPATHEORYOFEXTERNALAUDITING,IWOULDLIKETOPRESENTTHETASKSTOBEPERFORMEDANDTHEDIRECTIONTOBETAKENINJAPAN,REGARDINGCRITERIAFORTHECOUNTRYTOESTABLISHAGOVERNMENTAUDITINGSYSTEM,REFERRINGTOTHESYSTEMSIMPLEMENTEDINTHEUS,THEUK,ANDINOTHERCOUNTRI
6、ES2PARADIGMSHIFTSINGOVERNMENTAUDITING1AIMOFGOVERNMENTAUDITINGINCONSIDERINGTHESTRUCTUREOFGOVERNMENTAUDITING,THEFIRSTFOCUSSHOULDBEONTHENECESSITYANDAIMSOFGOVERNMENTAUDITINGACCORDINGLY,ITISNECESSARYTOCLEARLYDISTINGUISHTHEDIFFERENCESBETWEENGOVERNMENTAUDITINGANDOTHERRELATEDCONCEPTS,SUCHASPRIVATEAUDITING,P
7、UBLICAUDITING,ANDTHEAUDITINGOFPROFITORIENTEDORGANIZATIONSGOVERNMENTAUDITINGISALSOSOMETIMESREFERREDTOASPUBLICAUDITINGTHEUKEXCHEQUERANDAUDITDEPARTMENTSACTOF1866ANDTHEUSBUDGETANDACCOUNTINGACTOF1921,BOTHOFWHICHADOPTTHECONCEPTOFPUBLICAUDITING,DEEMTHEAIMOFPUBLICAUDITINGTOBETHEDISCHARGEOFPUBLICACCOUNTABILI
8、TYEXAMINATIONSSHOULDBEMADEONTHEDIFFERENCESBETWEENPUBLICACCOUNTABILITYANDACCOUNTABILITYASSOCIATEDWITHTHEAUDITINGOFPROFITORIENTEDORGANIZATIONSAUDITSOFCORPORATEFINANCIALSTATEMENTSTHEIDEAOFPUBLICACCOUNTABILITYCANBECLASSIFIEDINTOTHEFOLLOWINGPATTERNS,ACCORDINGTOITSPOINTOFFOCUS1THATHIGHLIGHTINGTHEPUBLICSEC
9、TOR2THATHIGHLIGHTINGPUBLICAUTHORITYANDPOWER,ANDNATIONALANDLOCALGOVERNMENTSTHEMSELVES3THATHIGHLIGHTINGTHEFUNCTIONOFGOVERNMENTALSERVICES4THATHIGHLIGHTINGTHEEXPENDITUREOFTHEPUBLICSECTOR5THATHIGHLIGHTINGTHEINTERESTIN,CONCERNFOR,ANDDEGREEOFTRUSTINPUBLICORGANIZATIONSAND6THATHIGHLIGHTINGTHEMANAGEMENTOFPUBL
10、ICFUNDSANDRESOURCESWHATISFOCUSEDONINTERMSOFPUBLICACCOUNTABILITYWILLINFLUENCEPUBLICACCOUNTINGANDAUDITING,NAMELYTHESTRUCTUREOFGOVERNMENTAUDITINGGOVERNMENTAUDITINGISCARRIEDOUTTOENSUREACCOUNTABILITYTHESCOPEOFAUDITINGNATIONALANDLOCALGOVERNMENTSISEXPANDINGDUETOTHEQUANTITATIVEEXPANSIONINTHEIRSIZES,ASWELLAS
11、TOQUALITATIVECHANGESORIENTEDTOWARDSTHEEVALUATIONOFGOVERNMENTPROGRAMS3ACCORDINGLY,THESCOPEOFACCOUNTABILITYISALSOEXPANDINGTOINCLUDENOTONLYFINANCIALACCOUNTABILITYBUTALSOMANAGEMENTACCOUNTABILITYANDPROGRAMACCOUNTABILITYINORDERTOENSURECOMPREHENSIVEPUBLICACCOUNTABILITYTHESHIFTFROMACCOUNTABILITYTOPUBLICACCO
12、UNTABILITYSPECIFICALLYMEANSTHATINTHEHISTORYOFPUBLICAUDITING,THEEMPHASISHASSHIFTEDFROMPUBLICRESPONSIBILITYFORTHEUSEOFPUBLICMONEY,TOWHICHTRADITIONALACCOUNTABILITYGENERALLYREFERS,TOWARDSPERFORMANCEAUDITING,INCLUDINGTHEAUDITINGOFEFFECTIVENESS,WHICHISTHEFOCUSOFTODAYSPUBLICACCOUNTABILITYITCANBESAIDTHATTHI
13、SCLEARLYSHOWSTHEFIRSTPARADIGMSHIFTINTHEBASICSTRUCTUREOFGOVERNMENTAUDITINGINEFFECT,THEFOCUSOFGOVERNMENTAUDITINGHASCHANGEDFROMFINANCIALAUDITINGTOPERFORMANCEAUDITINGINRESPONSETOTHEDEMANDSFORPERFORMANCERELATEDINFORMATIONFROMTHEUSERSOFGOVERNMENTAUDITINGINFORMATIONMAINLYTAXPAYERSANDCITIZENSANDTOTHERESULTI
14、NGNECESSITYOFPERFORMANCEEVALUATIONTHISCHANGEHASLEDTOANEXPANSIONINTHESCOPEOFAUDITINGTHUS,REGARDINGTHEAIMOFAUDITS,GOVERNMENTAUDITINGHASSOMEAUDITAREASTHATARECOMPLETELYDIFFERENTFROMTHOSECONCERNINGTHEAUDITINGOFCORPORATEACCOUNTSINGOVERNMENTAUDITING,THESCOPEOFFINANCIALAUDITINGINCLUDESAUDITAREASOTHERTHANTHE
15、AUDITOFACCOUNTS,ANDPERFORMANCEAUDITINGINCLUDESTHEEVALUATIONOFECONOMY,EFFICIENCY,ANDEFFECTIVENESSUS,PERFORMANCEAUDITINGISCONDUCTEDONTHETHREEESASACOMPREHENSIVEAUDIT,WHILEINTHEUKANDCANADA,PERFORMANCEAUDITINGISCONDUCTEDASAVFMAUDITINTHETHREECOUNTRIES,PERFORMANCEAUDITCRITERIAARESETFORGOVERNMENTAUDITING,IN
16、CLUDINGVFMAUDITINGCRITERIA,ANDTHETASKSANDRESPONSIBILITIESOFAUDITORSENGAGEDINPERFORMANCEAUDITINGOFTHEGOVERNMENTARECLEARLYDEFINEDTHEPERFORMANCEAUDITCRITERIAAREUSEDFORAUDITINGTHEECONOMY,EFFICIENCY,ANDEFFECTIVENESSOFGOVERNMENTPROGRAMS,ANDTHEDEFINITIONSOFTHESETHREEESARECONSIDEREDTOBESIMILARINALLTHESECOUN
17、TRIESECONOMYAUDITSANDEFFICIENCYAUDITSARECONDUCTEDFOREVALUATINGPRODUCTIVITYANDARECOLLECTIVELYTERMEDEFFICIENCYAUDITINGINITSBROADERSENSEINPUTSTOANDOUTPUTSFROMGOVERNMENTALACTIVITIESAREUSEDASEVALUATIONMEASURESFORCARRYINGOUTTHISAUDITEFFECTIVENESSAUDITINGISALSOREFERREDTOASPROGRAMAUDITINGITSEVALUATIONMEASUR
18、ESARETHEOUTCOMESANDTHESOCIALINFLUENCEOFGOVERNMENTPROGRAMSATPRESENT,MANYCOUNTRIES,INPARTICULARTHEUSANDTHEUK,AREAGGRESSIVELYDEVELOPINGTECHNOLOGIESANDPROCEDURESFORAUDITINGTHEEFFECTIVENESSOFPROGRAMS,ANDARESTRONGLYPROMOTINGRESEARCHANDDEVELOPMENTONINDICATORSORMEASURESTHATWILLCONSTITUTEMEASUREMENTCRITERIA,
19、BASEDONCOSTBENEFITANALYSISANDDISTINCTIONSBETWEENOUTPUTSANDOUTCOMESFORTHEEVALUATIONOFPERFORMANCE,COSTBASEDBUDGETINGISREQUIREDASAPREMISEANDACCRUALBASISACCOUNTINGNEEDSTOBEINTRODUCEDINTOPUBLICACCOUNTINGWHATISTHEBACKGROUNDTOTHESHIFTINFOCUSREGARDINGECONOMY,EFFICIENCYANDEFFECTIVENESS,WHICHARETHEOBJECTIVESO
20、FPERFORMANCEAUDITINGITSHOULDBENOTEDTHATTHISPROCESSOFCHANGEREPRESENTSANIMPORTANTPARADIGMSHIFTINTHEOBJECTIVESOFGOVERNMENTAUDITINGECONOMYANDEFFICIENCY,BYTHEIRNATURE,HAVEBEENTHECLEAROBJECTIVESOFGOVERNMENTAUDITINGFROMTHEVERYBEGINNINGFORTHESHIFTOFFOCUSFROMREGULARITYTOECONOMYANDTOEFFICIENCY,ALTHOUGHTHEREHA
21、VEBEENSOMECOMMONPROCESSESOBSERVEDINDIFFERENTCOUNTRIES,THESPECIFICSTEPSTAKENBYVARIOUSCOUNTRIESDIFFEREDDEPENDINGUPONTHEDEGREEOFIMPORTANCETHEYATTRIBUTEDTOECONOMYANDEFFICIENCYFOREFFECTIVENESSAUDITING,ASTHEFINANCIALSCALEOFTHEGOVERNMENTEXPANDED,THEPROGRESSTOWARDSTHEATTAINMENTOFPROGRAMGOALSANDPROGRAMOUTCOM
22、ESBEGANTOBEINCLUDEDINTHECRITERIATOEVALUATETHEPROPRIETYOFCONTROLOVERGOVERNMENTPROGRAMSTHUSTHEREWASTHESECONDPARADIGMSHIFTINTHEOBJECTIVESOFGOVERNMENTAUDITING,WHICHNOWINCORPORATESANEVALUATIONOFPROGRESSTOWARDSTHEATTAINMENTOFPROGRAMGOALSANDANEVALUATIONOFPROGRAMVALUESINTHEUS,IMPORTANCEISATTRIBUTEDTOPERFORM
23、ANCEAUDITINGWITHINGOVERNMENTAUDITINGSPECIFICALLY,THEAGENCIESOFSTATEANDLOCALGOVERNMENTSAREREQUIREDTOPREPARESERVICEEFFORTSANDACCOMPLISHMENTSSEAREPORTSANDAGENCIESOFTHEFEDERALGOVERNMENTNEEDTOPREPAREANNUALPERFORMANCEREPORTSPURSUANTTOTHEGOVERNMENTPERFORMANCERESULTSACTGPRAOF19934INTHEUK,PERFORMANCEAUDITING
24、ISCARRIEDOUTASVFMAUDITING,FORWHICHPERFORMANCEINDICATORSHAVEBEENDEVELOPEDITISNOWSERIOUSLYQUESTIONEDWHETHERPERFORMANCEAUDITINGCARRIEDOUTBYGOVERNMENTAUDITINGINSTITUTIONSSHOULDINCORPORATEAUDITINGTOCHECKTHEPROPRIETY,MERITSANDDEMERITS,ANDMISADMINISTRATIONOFGOVERNMENTPROGRAMSREGARDINGTHIS,PROGRAMEVALUATION
25、CANJUSTIFIABLYBEINCORPORATEDINTHEBROADERCATEGORYOFPERFORMANCEAUDITINGITISMORERATIONALTOTHINKTHATTHEROLEOFPERFORMANCEAUDITINGISNOTTOCRITICIZETHEGOVERNMENTBUTTOMONITORANDINSTRUCTTHEGOVERNMENTBASEDONTHEEVALUATIONOFITSPROGRAMSINGOVERNMENTPERFORMANCEAUDITING,THESUBJECTSTOBEAUDITEDAREMUTUALLYRELATEDINMULT
26、IPLELAYERSANDITISDIFFICULTTOFIXTHELEVELOFASSURANCEBASEDONEVALUATIONCRITERIASOMEBASICCONDITIONSARETHEREFOREREQUIREDINORDERFORGOVERNMENTAUDITINGTOBECARRIEDOUTAPPROPRIATELYSPECIFICALLY,ATTHEGOVERNMENTAGENCIESTOBEAUDITED,EVALUATIONCRITERIA,ESPECIALLYPERFORMANCEINDICATORS,SHOULDURGENTLYBEESTABLISHEDINREF
27、ERENCETOTHEINSTRUCTIONSTANDARDSCLARIFIEDBYTHEAUDITINGINSTITUTIONSANDTOTHEOUTSTANDINGSHIFTINFOCUSOFSUCHINSTRUCTIONSITIS,HOWEVER,IMPRACTICALFOREXTERNALAUDITORSTODIRECTLYAUDITTHEPERFORMANCEOFTHEENTIREADMINISTRATIONTHEIRPROGRAMSANDTHEREFORETHETHIRDPARADIGMSHIFTISREQUIRED,THATIS,FROMDIRECTAUDITINGTOTHEAU
28、DITINGOFSTATEMENTSANDASSERTIONSMADEBYTHEAUDITEDAGENCIESINTHEIRSERVICEEFFORTSANDACCOMPLISHMENTREPORTSTHATISWHYGOVERNMENTAGENCIESARENOWREQUIREDTOCREATESUCHREPORTSTHROUGHTHECREATIONOFSUCHREPORTS,THEFEASIBILITYOFEFFECTIVENESSAUDITINGWILLDRAMATICALLYINCREASE2STRUCTURESOFGOVERNMENTAUDITINGGOVERNMENTAUDITI
29、NGISCARRIEDOUTTOASSESSTHEPERFORMANCEOFPUBLICACCOUNTABILITYBYGOVERNMENTENTITIESTHEADMINISTRATIONWILLBEABLETOCOMPLETETHEPROCESSOFPROVIDINGPUBLICSERVICESTOCITIZENSTHROUGHGOVERNMENTAUDITINGGOVERNMENTAUDITINGWASINITIALLYCONDUCTEDASCOMPLIANCEAUDITS,WHICHMEANSACCURATEACCOUNTAUDITINGORFINANCIALAUDITINGSUBSE
30、QUENTLY,GOVERNMENTORGANIZATIONSWEREREQUIREDTOPROVIDEEFFECTIVEPUBLICSERVICESBYEFFICIENTMANAGEMENTINTHEPERFORMANCEOFTHEIRTRUSTEESHIPOBLIGATIONS,WHICHINTURNNECESSITATEDPERFORMANCEAUDITINGACCORDINGTORMMALAN,THESCOPEOFAUDITINGTHUSNATURALLYANDREASONABLYEXPANDEDHISTORICALLY,THEUSGENERALACCOUNTINGOFFICEGAOS
31、TATEDINITSCOMPREHENSIVEAUDITINGMANUALPUBLISHEDIN1976THATTHESCOPEOFGOVERNMENTAUDITINGSHOULDBEEXPANDEDTOENCOMPASSALLTHEIMPORTANTSERVICEAREASINWHICHAGOVERNMENTAGENCYISENGAGEDACCORDINGLY,THESUBJECTSOFAUDITINGWERENOLONGERLIMITEDTOACCOUNTS,BOOKS,RECORDS,ANDDOCUMENTSANDWERECLASSIFIEDINTOTHEFOLLOWINGTHREECA
32、TEGORIES1FINANCIALACTIVITIESANDLEGALCOMPLIANCE2SERVICEEFFICIENCYANDECONOMY3PROGRAMRESULTSITEM1REFERSTOACCOUNTAUDITINGANDCOMPLIANCEAUDITING,WHICHAREATPRESENTCOLLECTIVELYTERMEDASREGULARITYAUDITINGASTHEFINANCIALSCALEOFTHEGOVERNMENTANDTHESIZEOFITSPROGRAMSEXPANDED,THEREWASANINCREASINGDEMANDFORAUDITINGTHE
33、ECONOMYANDEFFICIENCYOFGOVERNMENTPROGRAMSACCORDINGLY,THESCOPEOFAUDITSTOASSESSTHEPERFORMANCEOFPUBLICACCOUNTABILITYWASEXPANDEDANDPERFORMANCEAUDITINGBEGANTOBECARRIEDOUTTOEVALUATEITEMS2AND3ABOVEINPRACTICALAUDITING,HOWEVER,ITISOBSERVEDTHATTHEAUDITSOFITEMS2AND3OFTENOVERLAPANDBOTHAUDITSMAYINCORPORATEEFFECTI
34、VENESSEVALUATIONPRESENTLY,THEAUDITSOFITEMS2AND3ARECOLLECTIVELYTERMEDASPERFORMANCEAUDITING,ANDTHEECONOMY,EFFICIENCY,ANDPROGRAMAUDITSARECALLEDAUDITINGONTHETHREEES,COMPREHENSIVEAUDITINGORVALUEFORMONEYVFMAUDITINGINTHEUS,ITISSAIDTHATTHEFIRSTMAJORPROGRAMEVALUATIONWASCARRIEDOUTEARLIER,IN1967,ANDTHATTHEPROG
35、RAMEVALUATIONSMADEBYTHEGAODEVELOPEDINTOPROGRAMRESULTAUDITSINTHE1970STHUSINTHEPERIODCALLEDGAOSSECONDREFORMPERIOD,ITSAUDITFUNCTIONSWEREEXPANDEDALSO,INTHEUK,ASIMILARPROCESSWASFOLLOWEDTHEDUTIESANDRESPONSIBILITIESOFPUBLICSECTORAUDITORSWEREEXPANDEDFROMTHECERTIFICATIONOFACCOUNTSTOAUDITINGTODETECTILLEGALITY
36、ORABUSEANDTOEXAMINEVFM译文最高审计机构下的政府审计的基本结构资料来源HTTP/WWWJBAUDITGOJP/PR/PDF/E11D03PDF作者YUTAKASUZUKI1简介最近几年在日本，政府部门作为外部审计机构，提升了公民对于处理公共帐户相关问题能力，其中包括滥用公共资金，评价的有效性，政府项目的成果，信息披露的基础和通过资产负债表为披露政府财务数据的要求。为了应付这些挑战，有必要建立我们的公共会计和审计制度。尤其是作为确保公众帐户的最后一步，必须建成一个受到了最高审计机构（以下简称政府审计）制度制约的公共审计的一部分。公共审计整合了美国和英国政府审计和外部审计制度的
37、功能。总结这两个国家的审计目标，公共审计都是通过综合审核实现的，包括财务审计和绩效审计或货币的实现价值审计。本文探讨了政府审计体制，特别是绩效审计，已纳入了政府本身的政府计划。近几年，绩效审计已显得越来越重要。另外，为了发展外部审计理论，必须要参照美国，英国和其他一些国家的体系，确立日本关于建立政府审计制度的标准与方向。2范式在政府审计间的转移（1）政府审计目的审议政府审计体制，首先应该把重点放在政府审计的必要性和目标上。因此，有必要明确区分政府审计及其他审计的相关概念，如个人审计，公共审计，和以利润为导向的组织审计的差异。政府审计有时也被称为公共审计。英国的财政大臣法采用美国审计部门1866
38、年预算和1921年会计法两者都使用的公共审计的概念，认为公共审计的目的是公共问责。考试应试论是区分公共问责和以利润为导向的组织（企业财务报表审计）审计之间的区别。发展公共问责概念可按以下方式分类，根据其自身的特征1）强调突出公共部门；2）突出国家和地方政府公共权威与权力；3）突出了政府服务功能；4）突出公共部门的支出；5）关注利益流入和公共机构的信任程度；6）突出了公共资金和资源的管理。集中在公共责任条款上会影响公共会计和审计的特征内容，即政府审计的结构。政府审计是为了确保问责制的进行。由于国家和地方政府审计数量的增加，以及对政府评价方案的质的变化，问责制的范围也正在不断扩大，不仅包括财务责任
39、，还包括管理责任制和问责制方案，以确保公众问责的全面性。从责任转移到公众问责，具体意思是，公共审计发展的过程，重点已由传统的问责制转向公共资金使用的公共责任，这一般是指，绩效审计，包括效率审计。这是现今的公众问责的重点。可以说，这清楚地表明了范式在政府审计基本结构间的转变。实际上，政府审计的重点已经从财务审计转变为绩效审计相关的审计信息主要来自政府（主要是纳税人和公民）的用户，并由此产生的绩效评价信息的需求的必要性。这一变化导致了审计范围的扩大。因此，关于审计的目的，政府审计的审计领域有一些是与有关企业帐目的审计完全不同的。政府审计，金融审计的范围除了其他的决算审计和绩效审计的审计领域外还包括
40、经济，效率和成效评估。在美国，绩效审计是就三E作为一个综合性的审计，而在英国和加拿大，绩效审计作为一个衡工量值式审计进行。在这三个国家，公共部门绩效审计准则，包括为政府审计衡工量值式审计准则，并确定任务和职责的审计人员从事政府的绩效审计做出明确的规定。绩效审计的标准是用来审核经济，效率和政府计划的成效的，而这些三E的定义被认为是与其他国家相似的。经济审计和效益审计为生产力进行评估的，并统称为更广泛意义上的效益审计。政府投入和活动的产出被用作开展这项措施的审计评价。审计的有效性也被称为程序审核。其评价结果和措施是对政府方案的社会影响力。目前，许多国家，尤其是美国和英国，都在积极开发审计技术以提高
41、审计方案的成效，并大力推广研究与发展指标和措施，这将构成成本效益的基础分析与产出和成果对于绩效评估的区别的衡量标准。新预算是需要以成本为前提，权责发生制则需要引入公共会计师。将重点转移到经济，效率和效益的背景是什么，什么是绩效审计的目标应当指出，这一转变过程，代表了政府审计的目标的重要转变。政府审计是指政府审计机关对会计账目，财政监督、财务收支真实、合法效益的行为进行独立检查，其实质是对受托经济责任履行结果进行独立的监督。西方审计内容除一般真实性和合法性审计外，正向着重于经济和效率审计、项目效果审计发展，也称为绩效审计（又称三审计）。三E是指经济性、效率性和效果性。根据重要性程度的不同，不同的
42、国家所采取的具体步骤，由经济和效率而定。对于作为扩大政府财政规的模效益审计，实现目标的方案和计划成果的实现进展情况开始在评估的标准包括对政府计划的控制是否恰当。因此，这是政府审计现在所采用的方案取得进展的目标的实现和价值评价方案的目标第二范式的转变。在美国，主要是归因于政府内部绩效审计审。具体来说，国家和地方政府的机构须准备和取得成绩报告，联邦政府机构需要根据政府绩效结果法案（1993年）编制年度业绩报告。在英国，把绩效审计作为衡工量值式审计，其性能指标已经制定出来。现在是对是否应将政府审计纳入审计，检查是否恰当，优点和缺点，和政府计划提出严重质疑。对此，方案评价，可以合理地纳入绩效审计更广泛
43、的类别。这是更合理地认为绩效审计的作用不是批评政府，而是要监督和指导关于其方案的评价为基础的政府。政府绩效审计中，被审计的对象是多层次且彼此相互联系，这是难以解决的以评价标准为基础的保证水平。因此，一些基本的条件，以便为政府审计更好发挥作用，需要进行适当的调适。具体而言，在政府机构进行审核，评价标准，特别是业绩指标，应立即在参考指令由审计机关明确标准，并在突出重点的转移有关指示成立。但是，不切实际的外部审计师直接进行审计整个管理（其方案），因此第三范式转变是必需的，即从直接审计的各种报表和经审计机构审计的表现作出断言他们的服务努力和成就的报告。这就是为什么政府机构现在需要创建这样的报告。通过这
44、些报告创造，效益审计的可行性将大大增加。（2）政府审计结构政府审计由政府机构对公众负责进行评估的表现政府通过其提供公共服务公民的过程完成审核。政府审计最初是进行合规审计，这意味着准确叙述审计或财务审计。随后，政府机关都必须提供有效的管理在其托管的义务，而这反过来又使绩效审计，绩效有效性的公共服务成为必要。根据马兰士对审计范围自然和合理地扩大。从历史上看，美国总审计局在其1976年出版的全面审计手册中规定，政府审计的范围应扩大到包括所有政府机构从事的地区的重要的服务。因此，审计对象已不再局限于帐簿，报表，记录和文件，并分为以下三类1）财务活动及合法合规性；2）服务的效率和经济性；3）计划项目效果
45、审计。第1项是指审计帐户和遵守审计，目前统称为是规律审计。由于政府的财政规模和其计划的规模扩大，有一对审计的需求不断增加的经济和政府方案的效率。因此，审计的范围，以评估对公众负责的表现进行了扩充和绩效审计开始进行。在实际审计中，它指出，审计的项目2）和3）经常重叠，都可能纳入审计的有效性评价。目前，项目2）的审计和3）统称为绩效审计，经济和效率审计、项目效果审计也称为绩效审计又称三E审计。在美国，据说第一个主要方案的评价开展较早，在1967年，对该方案提出了较高的评价。在20世纪70年代到程序开发的审计结果。因此，在要求高的第二次改革时期，其审计职能进一步扩大。此外，在英国，类似的过程如下审计人员的职责和责任得到了公共部门的审计帐目的核证，检测到非法或滥用和审查的衡工量值式。
