1、本科毕业论文（设计）外文翻译题目政府审计公告制度的现状分析及对策专业会计学外文题目BASICSTRUCTUREOFGOVERNMENTAUDITING外文出处BASICSTRUCTUREOFGOVERNMENTAUDITINGNGOVERNMENTAUDITINGREVIEWVOLUME11，200433945外文作者铃木裕2原文BASICSTRUCTUREOFGOVERNMENTAUDITING1INTRODUCTIONINRECENTYEARSINJAPAN,THEREHASBEENANINCREASINGDEMANDFORTHEEXTERNALAUDITINGOFGOVERNMENTDE
2、PARTMENTSANDAGENCIES,ASARESULTOFCRITICISMFROMCITIZENSONISSUESCONCERNINGPUBLICACCOUNTABILITY,INCLUDINGTHEMISUSEOFPUBLICFUNDS,EVALUATIONOFTHEEFFECTIVENESSANDOUTCOMESOFGOVERNMENTPROGRAMS,INFORMATIONDISCLOSUREBASEDONTHE“RIGHTTOKNOW,“ANDREQUESTSFORDISCLOSUREOFGOVERNMENTFINANCIALDATATHROUGHBALANCESHEETSTO
3、MEETTHESECHALLENGES,ITISNECESSARYTOESTABLISHOURPUBLICACCOUNTINGANDAUDITINGSYSTEMSINPARTICULAR,ASTHEFINALSTEPTOENSUREPUBLICACCOUNTABILITY,ASYSTEMFORGOVERNMENTAUDITINGBYASUPREMEAUDITINSTITUTIONHEREINAFTERCALLED“GOVERNMENTAUDITING“MUSTBEBUILTASAPARTOFPUBLICAUDITSPUBLICAUDITCARRIEDOUTINTHEUSANDTHEUKINCO
4、RPORATESGOVERNMENTAUDITINGANDFUNCTIONSASEXTERNALAUDITINGSYSTEMSREGARDINGTHEAIMOFAUDITINGINTHETWOCOUNTRIES,PUBLICAUDITSARECARRIEDOUTASCOMPREHENSIVEAUDITSTHATINCLUDEFINANCIALAUDITINGANDPERFORMANCEAUDITINGORVALUEFORMONEYVFMAUDITINGTHISPAPEREXAMINESTHESTRUCTUREOFGOVERNMENTAUDITING,INPARTICULARPERFORMANC
5、EAUDITING,INCORPORATINGANEVALUATIONOFTHEADMINISTRATIONITSELFGOVERNMENTPROGRAMSPERFORMANCEAUDITINGHASBEENINCREASINGLYREQUESTEDINRECENTYEARSALSOINTHEPAPER,INORDERTODEVELOPATHEORYOFEXTERNALAUDITING,IWOULDLIKETOPRESENTTHETASKSTOBEPERFORMEDANDTHEDIRECTIONTOBETAKENINJAPAN,REGARDINGCRITERIAFORTHECOUNTRYTOE
6、STABLISHAGOVERNMENTAUDITINGSYSTEM,REFERRINGTOTHESYSTEMSIMPLEMENTEDINTHEUS,THEUK,ANDINOTHERCOUNTRIES2PARADIGMSHIFTSINGOVERNMENTAUDITING1AIMOFGOVERNMENTAUDITINGINCONSIDERINGTHESTRUCTUREOFGOVERNMENTAUDITING,THEFIRSTFOCUSSHOULDBEONTHENECESSITYANDAIMSOFGOVERNMENTAUDITINGACCORDINGLY,ITISNECESSARYTOCLEARLY
7、DISTINGUISHTHEDIFFERENCESBETWEENGOVERNMENTAUDITINGANDOTHERRELATEDCONCEPTS,SUCHASPRIVATEAUDITING,PUBLICAUDITING,ANDTHEAUDITINGOFPROFITORIENTED3ORGANIZATIONSGOVERNMENTAUDITINGISALSOSOMETIMESREFERREDTOASPUBLICAUDITINGTHEUKEXCHEQUERANDAUDITDEPARTMENTSACTOF1866ANDTHEUSBUDGETANDACCOUNTINGACTOF1921,BOTHOFW
8、HICHADOPTTHECONCEPTOFPUBLICAUDITING,DEEMTHEAIMOFPUBLICAUDITINGTOBETHEDISCHARGEOFPUBLICACCOUNTABILITYEXAMINATIONSSHOULDBEMADEONTHEDIFFERENCESBETWEENPUBLICACCOUNTABILITYANDACCOUNTABILITYASSOCIATEDWITHTHEAUDITINGOFPROFITORIENTEDORGANIZATIONSAUDITSOFCORPORATEFINANCIALSTATEMENTSTHEIDEAOF“PUBLIC”ACCOUNTAB
9、ILITYCANBECLASSIFIEDINTOTHEFOLLOWINGPATTERNS,ACCORDINGTOITSPOINTOFFOCUS1THATHIGHLIGHTINGTHEPUBLICSECTOR2THATHIGHLIGHTINGPUBLICAUTHORITYANDPOWER,ANDNATIONALANDLOCALGOVERNMENTSTHEMSELVES3THATHIGHLIGHTINGTHEFUNCTIONOFGOVERNMENTALSERVICES4THATHIGHLIGHTINGTHEEXPENDITUREOFTHEPUBLICSECTOR5THATHIGHLIGHTINGT
10、HEINTERESTIN,CONCERNFOR,ANDDEGREEOFTRUSTINPUBLICORGANIZATIONSAND6THATHIGHLIGHTINGTHEMANAGEMENTOFPUBLICFUNDSANDRESOURCESWHATISFOCUSEDONINTERMSOFPUBLICACCOUNTABILITYWILLINFLUENCEPUBLICACCOUNTINGANDAUDITING,NAMELYTHESTRUCTUREOFGOVERNMENTAUDITINGGOVERNMENTAUDITINGISCARRIEDOUTTOENSUREACCOUNTABILITYTHESCO
11、PEOFAUDITINGNATIONALANDLOCALGOVERNMENTSISEXPANDINGDUETOTHEQUANTITATIVEEXPANSIONINTHEIRSIZES,ASWELLASTOQUALITATIVECHANGESORIENTEDTOWARDSTHEEVALUATIONOFGOVERNMENTPROGRAMSACCORDINGLY,THESCOPEOFACCOUNTABILITYISALSOEXPANDINGTOINCLUDENOTONLYFINANCIALACCOUNTABILITYBUTALSOMANAGEMENTACCOUNTABILITYANDPROGRAMA
12、CCOUNTABILITYINORDERTOENSURECOMPREHENSIVEPUBLICACCOUNTABILITYTHESHIFTFROMACCOUNTABILITYTOPUBLICACCOUNTABILITYSPECIFICALLYMEANSTHATINTHEHISTORYOFPUBLICAUDITING,THEEMPHASISHASSHIFTEDFROMPUBLICRESPONSIBILITYFORTHEUSEOFPUBLICMONEY,TOWHICHTRADITIONALACCOUNTABILITYGENERALLYREFERS,TOWARDSPERFORMANCEAUDITIN
13、G,INCLUDINGTHEAUDITINGOFEFFECTIVENESS,WHICHISTHEFOCUSOFTODAYSPUBLICACCOUNTABILITYITCANBESAIDTHATTHISCLEARLYSHOWSTHEFIRSTPARADIGMSHIFTINTHEBASICSTRUCTUREOFGOVERNMENTAUDITINGINEFFECT,THEFOCUSOFGOVERNMENTAUDITINGHASCHANGEDFROMFINANCIALAUDITINGTOPERFORMANCEAUDITINGINRESPONSETOTHEDEMANDSFORPERFORMANCEREL
14、ATEDINFORMATIONFROMTHEUSERSOFGOVERNMENTAUDITINGINFORMATIONMAINLYTAXPAYERSANDCITIZENSANDTOTHE4RESULTINGNECESSITYOFPERFORMANCEEVALUATIONTHISCHANGEHASLEDTOANEXPANSIONINTHESCOPEOFAUDITINGTHUS,REGARDINGTHEAIMOFAUDITS,GOVERNMENTAUDITINGHASSOMEAUDITAREASTHATARECOMPLETELYDIFFERENTFROMTHOSECONCERNINGTHEAUDIT
15、INGOFCORPORATEACCOUNTSINGOVERNMENTAUDITING,THESCOPEOFFINANCIALAUDITINGINCLUDESAUDITAREASOTHERTHANTHEAUDITOFACCOUNTS,ANDPERFORMANCEAUDITINGINCLUDESTHEEVALUATIONOFECONOMY,EFFICIENCY,ANDEFFECTIVENESSINTHEUS,PERFORMANCEAUDITINGISCONDUCTEDONTHE“THREEES”ASACOMPREHENSIVEAUDIT,WHILEINTHEUKANDCANADA,PERFORMA
16、NCEAUDITINGISCONDUCTEDASAVFMAUDITINTHETHREECOUNTRIES,PERFORMANCEAUDITCRITERIAARESETFORGOVERNMENTAUDITING,INCLUDINGVFMAUDITINGCRITERIA,ANDTHETASKSANDRESPONSIBILITIESOFAUDITORSENGAGEDINPERFORMANCEAUDITINGOFTHEGOVERNMENTARECLEARLYDEFINEDTHEPERFORMANCEAUDITCRITERIAAREUSEDFORAUDITINGTHEECONOMY,EFFICIENCY
17、,ANDEFFECTIVENESSOFGOVERNMENTPROGRAMS,ANDTHEDEFINITIONSOFTHESE“THREEES”ARECONSIDEREDTOBESIMILARINALLTHESECOUNTRIESECONOMYAUDITSANDEFFICIENCYAUDITSARECONDUCTEDFOREVALUATINGPRODUCTIVITYANDARECOLLECTIVELYTERMED“EFFICIENCYAUDITING”INITSBROADERSENSEINPUTSTOANDOUTPUTSFROMGOVERNMENTALACTIVITIESAREUSEDASEVA
18、LUATIONMEASURESFORCARRYINGOUTTHISAUDITEFFECTIVENESSAUDITINGISALSOREFERREDTOASPROGRAMAUDITINGITSEVALUATIONMEASURESARETHEOUTCOMESANDTHESOCIALINFLUENCEOFGOVERNMENTPROGRAMSATPRESENT,MANYCOUNTRIES,INPARTICULARTHEUSANDTHEUK,AREAGGRESSIVELYDEVELOPINGTECHNOLOGIESANDPROCEDURESFORAUDITINGTHEEFFECTIVENESSOFPRO
19、GRAMS,ANDARESTRONGLYPROMOTINGRESEARCHANDDEVELOPMENTONINDICATORSORMEASURESTHATWILLCONSTITUTEMEASUREMENTCRITERIA,BASEDONCOSTBENEFITANALYSISANDDISTINCTIONSBETWEEN“OUTPUTS”AND“OUTCOMES”FORTHEEVALUATIONOFPERFORMANCE,COSTBASEDBUDGETINGISREQUIREDASAPREMISEANDACCRUALBASISACCOUNTINGNEEDSTOBEINTRODUCEDINTOPUB
20、LICACCOUNTINGWHATISTHEBACKGROUNDTOTHESHIFTINFOCUSREGARDINGECONOMY,EFFICIENCYANDEFFECTIVENESS,WHICHARETHEOBJECTIVESOFPERFORMANCEAUDITINGITSHOULDBENOTEDTHATTHISPROCESSOFCHANGEREPRESENTSANIMPORTANTPARADIGMSHIFTINTHEOBJECTIVESOFGOVERNMENTAUDITINGECONOMYANDEFFICIENCY,BYTHEIRNATURE,HAVEBEENTHECLEAROBJECTI
21、VESOFGOVERNMENTAUDITINGFROMTHEVERYBEGINNINGFORTHESHIFTOFFOCUS5FROMREGULARITYTOECONOMYANDTOEFFICIENCY,ALTHOUGHTHEREHAVEBEENSOMECOMMONPROCESSESOBSERVEDINDIFFERENTCOUNTRIES,THESPECIFICSTEPSTAKENBYVARIOUSCOUNTRIESDIFFEREDDEPENDINGUPONTHEDEGREEOFIMPORTANCETHEYATTRIBUTEDTOECONOMYANDEFFICIENCYFOREFFECTIVEN
22、ESSAUDITING,ASTHEFINANCIALSCALEOFTHEGOVERNMENTEXPANDED,THEPROGRESSTOWARDSTHEATTAINMENTOFPROGRAMGOALSANDPROGRAMOUTCOMESBEGANTOBEINCLUDEDINTHECRITERIATOEVALUATETHEPROPRIETYOFCONTROLOVERGOVERNMENTPROGRAMSTHUSTHEREWASTHESECONDPARADIGMSHIFTINTHEOBJECTIVESOFGOVERNMENTAUDITING,WHICHNOWINCORPORATESANEVALUAT
23、IONOFPROGRESSTOWARDSTHEATTAINMENTOFPROGRAMGOALSANDANEVALUATIONOFPROGRAMVALUESINTHEUS,IMPORTANCEISATTRIBUTEDTOPERFORMANCEAUDITINGWITHINGOVERNMENTAUDITINGSPECIFICALLY,THEAGENCIESOFSTATEANDLOCALGOVERNMENTSAREREQUIREDTOPREPARESERVICEEFFORTSANDACCOMPLISHMENTSSEAREPORTSANDAGENCIESOFTHEFEDERALGOVERNMENTNEE
24、DTOPREPAREANNUALPERFORMANCEREPORTSPURSUANTTOTHEGOVERNMENTPERFORMANCERESULTSACTGPRAOF1993INTHEUK,PERFORMANCEAUDITINGISCARRIEDOUTASVFMAUDITING,FORWHICHPERFORMANCEINDICATORSHAVEBEENDEVELOPEDITISNOWSERIOUSLYQUESTIONEDWHETHERPERFORMANCEAUDITINGCARRIEDOUTBYGOVERNMENTAUDITINGINSTITUTIONSSHOULDINCORPORATEAU
25、DITINGTOCHECKTHEPROPRIETY,MERITSANDDEMERITS,ANDMISADMINISTRATIONOFGOVERNMENTPROGRAMSREGARDINGTHIS,PROGRAMEVALUATIONCANJUSTIFIABLYBEINCORPORATEDINTHEBROADERCATEGORYOFPERFORMANCEAUDITINGITISMORERATIONALTOTHINKTHATTHEROLEOFPERFORMANCEAUDITINGISNOTTOCRITICIZETHEGOVERNMENTBUTTOMONITORANDINSTRUCTTHEGOVERN
26、MENTBASEDONTHEEVALUATIONOFITSPROGRAMSINGOVERNMENTPERFORMANCEAUDITING,THESUBJECTSTOBEAUDITEDAREMUTUALLYRELATEDINMULTIPLELAYERSANDITISDIFFICULTTOFIXTHELEVELOFASSURANCEBASEDONEVALUATIONCRITERIASOMEBASICCONDITIONSARETHEREFOREREQUIREDINORDERFORGOVERNMENTAUDITINGTOBECARRIEDOUTAPPROPRIATELYSPECIFICALLY,ATT
27、HEGOVERNMENTAGENCIESTOBEAUDITED,EVALUATIONCRITERIA,ESPECIALLYPERFORMANCEINDICATORS,SHOULDURGENTLYBEESTABLISHEDINREFERENCETOTHEINSTRUCTIONSTANDARDSCLARIFIEDBYTHEAUDITINGINSTITUTIONSANDTOTHEOUTSTANDINGSHIFTINFOCUSOFSUCHINSTRUCTIONSITIS,HOWEVER,IMPRACTICALFOREXTERNALAUDITORSTODIRECTLYAUDITTHEPERFORMANC
28、EOFTHE6ENTIREADMINISTRATIONTHEIRPROGRAMSANDTHEREFORETHETHIRDPARADIGMSHIFTISREQUIRED,THATIS,FROMDIRECTAUDITINGTOTHEAUDITINGOFSTATEMENTSANDASSERTIONSMADEBYTHEAUDITEDAGENCIESINTHEIRSERVICEEFFORTSANDACCOMPLISHMENTREPORTSTHATISWHYGOVERNMENTAGENCIESARENOWREQUIREDTOCREATESUCHREPORTSTHROUGHTHECREATIONOFSUCH
29、REPORTS,THEFEASIBILITYOFEFFECTIVENESSAUDITINGWILLDRAMATICALLYINCREASE（2）STRUCTURESOFGOVERNMENTAUDITINGGOVERNMENTAUDITINGISCARRIEDOUTTOASSESSTHEPERFORMANCEOFPUBLICACCOUNTABILITYBYGOVERNMENTENTITIESTHEADMINISTRATIONWILLBEABLETOCOMPLETETHEPROCESSOFPROVIDINGPUBLICSERVICESTOCITIZENSTHROUGHGOVERNMENTAUDIT
30、INGGOVERNMENTAUDITINGWASINITIALLYCONDUCTEDASCOMPLIANCEAUDITS,WHICHMEANSACCURATEACCOUNTAUDITINGORFINANCIALAUDITINGSUBSEQUENTLY,GOVERNMENTORGANIZATIONSWEREREQUIREDTOPROVIDEEFFECTIVEPUBLICSERVICESBYEFFICIENTMANAGEMENTINTHEPERFORMANCEOFTHEIRTRUSTEESHIPOBLIGATIONS,WHICHINTURNNECESSITATEDPERFORMANCEAUDITI
31、NGACCORDINGTORMMALAN,THESCOPEOFAUDITINGTHUSNATURALLYANDREASONABLYEXPANDEDHISTORICALLY,THEUSGENERALACCOUNTINGOFFICEGAOSTATEDINITSCOMPREHENSIVEAUDITINGMANUALPUBLISHEDIN1976THATTHESCOPEOFGOVERNMENTAUDITINGSHOULDBEEXPANDEDTOENCOMPASSALLTHEIMPORTANTSERVICEAREASINWHICHAGOVERNMENTAGENCYISENGAGEDACCORDINGLY
32、,THESUBJECTSOFAUDITINGWERENOLONGERLIMITEDTOACCOUNTS,BOOKS,RECORDS,ANDDOCUMENTSANDWERECLASSIFIEDINTOTHEFOLLOWINGTHREECATEGORIES1FINANCIALACTIVITIESANDLEGALCOMPLIANCE2SERVICEEFFICIENCYANDECONOMY3PROGRAMRESULTSITEM1REFERSTOACCOUNTAUDITINGANDCOMPLIANCEAUDITING,WHICHAREATPRESENTCOLLECTIVELYTERMEDAS“REGUL
33、ARITYAUDITING”ASTHEFINANCIALSCALEOFTHEGOVERNMENTANDTHESIZEOFITSPROGRAMSEXPANDED,THEREWASANINCREASINGDEMANDFORAUDITINGTHEECONOMYANDEFFICIENCYOFGOVERNMENTPROGRAMSACCORDINGLY,THESCOPEOFAUDITSTOASSESSTHEPERFORMANCEOFPUBLICACCOUNTABILITYWASEXPANDEDANDPERFORMANCEAUDITINGBEGANTOBECARRIEDOUTTOEVALUATEITEMS2
34、AND3ABOVEINPRACTICALAUDITING,HOWEVER,ITISOBSERVEDTHATTHEAUDITSOFITEMS2AND3OFTENOVERLAPANDBOTHAUDITSMAYINCORPORATEEFFECTIVENESSEVALUATIONPRESENTLY,THEAUDITSOFITEMS2AND3ARE7COLLECTIVELYTERMEDAS“PERFORMANCEAUDITING,”ANDTHEECONOMY,EFFICIENCY,ANDPROGRAMAUDITSARECALLED“AUDITINGONTHETHREEES,”“COMPREHENSIVE
35、AUDITING”OR“VALUEFORMONEYVFMAUDITING”INTHEUS,ITISSAIDTHATTHEFIRSTMAJORPROGRAMEVALUATIONWASCARRIEDOUTEARLIER,IN1967,ANDTHATTHEPROGRAMEVALUATIONSMADEBYTHEGAODEVELOPEDINTOPROGRAMRESULTAUDITSINTHE1970STHUSINTHEPERIODCALLEDGAOSSECONDREFORMPERIOD,ITSAUDITFUNCTIONSWEREEXPANDEDALSO,INTHEUK,ASIMILARPROCESSWA
36、SFOLLOWEDTHEDUTIESANDRESPONSIBILITIESOFPUBLICSECTORAUDITORSWEREEXPANDEDFROMTHECERTIFICATIONOFACCOUNTSTOAUDITINGTODETECTILLEGALITYORABUSEANDTOEXAMINEVFMREGARDINGTHEQUESTIONOFWHETHERPERFORMANCEAUDITINGSHOULDINCORPORATECOMPLIANCEAUDITINGORNOT,THEADMINISTRATIVEACTIVITIESANDSPENDINGOFGOVERNMENTORGANIZATI
37、ONSARECONDUCTEDINCOMPLIANCEWITHBUDGETARYLAWSANDREGULATIONS,ANDPROGRAMSAREIMPLEMENTEDACCORDINGTORELEVANTLAWSANDREGULATIONSINPERFORMANCEAUDITING,ITISTHEREFORENECESSARYTOAUDITCOMPLIANCEWITHTHEAPPLICABLELAWSANDREGULATIONSTHISSHOWSADIFFERENCEBETWEENGOVERNMENTAUDITINGANDTHEAUDITINGOFNONGOVERNMENTNONPROFIT
38、ORGANIZATIONSITISBELIEVEDTHATGOVERNMENTORGANIZATIONSNEEDTOCOMPLYWITHLAWSANDREGULATIONSMORESTRICTLYTHANNONGOVERNMENTBODIES,WHICHAFFECTSTHEFINANCIALANDPERFORMANCEAUDITINGOFGOVERNMENTORGANIZATIONSINTHEPERFORMANCEAUDITINGOFNONGOVERNMENTNONPROFITORGANIZATIONS,BENEFICIARIESOFTHEIRSERVICESMAYEXPECTECONOMYA
39、NDEFFICIENCYINTHEUSEOFRESOURCESTHROUGHTHEMANAGEMENTOFTHESEORGANIZATIONS,BUTTHEREWOULDBEALESSERNEEDFROMTHESEBENEFICIARIESFORTHEEVALUATIONOFEFFECTIVENESSASAFEATUREOFPERFORMANCEAUDITING,THEAUDITINGSTANDARDSOFTHEINTERNATIONALORGANIZATIONOFSUPREMEAUDITINSTITUTIONSINTOSAIPOINTOUTTHAT“PERFORMANCEAUDITSSHOU
40、LDNOTCONCENTRATESOLELYONCRITICISMOFTHEPASTBUTSHOULDBECONSTRUCTIVE”FORGOVERNMENTAGENCIES,THEINDICATIONOFBUDGETARYFIGURESANDACTUALRESULTSINBALANCESHEETSCONSTITUTESONEWAYOFPERFORMANCEEVALUATIONINRESPONSETOANINCREASINGNECESSITYFORPERFORMANCEMEASUREMENT,THEUSGOVERNMENTALACCOUNTINGSTANDARDSBOARDGASBREQUES
41、TEDFEDERALGOVERNMENTAGENCIESTOMAKEPROGRAMRESULTREPORTSBASEDONTHEGOVERNMENTPERFORMANCERESULTACTGPRAOF1993,ANDTHESTATEANDLOCAL8GOVERNMENTAGENCIESTOCREATESERVICEEFFORTSANDACCOMPLISHMENTSREPORTSFORPERFORMANCEEVALUATIONFOREFFICIENCYANDEFFECTIVENESSAUDITING,THEFOLLOWINGTHREEITEMSARESEENASESSENTIAL1INFORMA
42、TIONABOUTTHEEFFORTS,COSTS,ANDPERFORMANCEREGARDINGSERVICESTOBEPROVIDEDBYTHEGOVERNMENTTOCITIZENS2INFORMATIONABOUTTHEEVALUATIONOFTHE“THREEES”3REPORTINGABOUTTHEEFFICIENTANDEFFECTIVEUSEOFSUBSIDIARIESTHEEXPANSIONOFTHESCOPEOFAUDITINGTOASSESSTHEPERFORMANCEOFPUBLICACCOUNTABILITYREQUIRESTHEEXPANSIONOFTHEOBJEC
43、TIVESOFGOVERNMENTAUDITINGSOURCEYUTAKASUZUKIBASICSTRUCTUREOFGOVERNMENTAUDITINGNGOVERNMENTAUDITINGREVIEWVOLUME11，2004339459译文政府审计的基本结构1、简介在日本最近几年，随着是政府部门和机构的外部审计需求的日益增加，涉及公众问责的问题，其中包括滥用公共资金，在信息披露的基础上批评评价结果的有效性和政府的成果方案，以及公众通过资产负债表的“知情权”和对政府的财政资料披露的要求。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。尤其是作为最后一步，以确保公众问责制，政府审计必须
44、作为公共审计工作的一部分建成。公共审计融合了美国和英国政府审计和整合外部审计制度的功能。对于审计的目的两国进行公共审计综合审核,包括财务审计和性能审核VFM审计。本文探讨了政府审计体制，特别是绩效审计，纳入了政府本身（政府项目）的评估。在最近几年对绩效审计的要求已越来越多。为了发展理论的外部审计，我想在日本现在将要执行的任务和应采取的方向,以国家建立政府审计制度的标准,应该系统的结合美国、英国、和其他一些国家。2、政府审计模式转变1政府审计目的在审议政府审计体制时，首先应该把重点放在政府的必要性和审计目标。因此，有必要明确区分政府审计及其他相关概念，如私人审计，社会审计，和利润为导向的组织审计
45、的差异。政府审计有时也被称为公共审计。1866年英国财政审计法和1921年美国会计预算法，两者采用公共审计的概念，认为对社会审计的目的是向公众负责的排放。考试应该是公众问责性之间取得和利润为导向的组织（企业财务报表审计）审计相关的问责制的差异。“公共“问责思想可以分为以下模式，根据其重点强调公共部门；突出公共权力和权力，以及国家和地方政府自己；突出对政府服务的功能；突出公共部门的开支；突出中，关心利益，信任和学位公共组织以及突出了公共资金和资源的管理。政府审计的结构是集中在公共责任条款上会影响公共会计和审计。进行政府审计以确保问责制。审计国家和地方政府的范围在扩大，由于它们大小数量的扩张，以及
46、对政府方案评价导向的质的变化。因此，问责制的范围也正在扩大，不仅包括财务问责制，而且还包括管理责任制和问责制方案，以确保10全面的公众问责性。从责任转移到公众问责性，具体意思是，社会审计的历史，重点已向公共资金使用公共责任，这一般是指传统的问责制，转向对绩效审计，包括审计的有效性，这是今天的公众问责的重点。可以说，这清楚地表明了政府审计的基本结构第一范式的转变。实际上，政府审计的重点已经从财务审计，绩效审计响应性能相关的审计信息来源于政府（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完全和有关
47、企业帐目的审计有所不同。在政府审计下，金融审计的范围包括审计领域中的决算审计和绩效审计，还包括经济，效率和成效评估。在美国，绩效审计是就“三E”作为一个全面的审计，而在英国和加拿大，绩效审计作为一个衡量式进行审计。在这三个国家，绩效审计准则，是政府为政府审计，包括衡量式审计准则，任务和性能核数师责任审计等明确界定。以绩效审计的标准来审核经济，效率和政府方案的效力，而这些“三E”的定义被认为在所有这些国家都相似的。经济审计和效益审计进行评估的生产力，在更广泛的意义统称为“效益审计”。以政府投入和活动的产出来用作评价措施开展这项审计。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
48、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和程序方案，并大力推广的指标或措施，这将构成衡量标准，根据成本效益的研究与发展分析“产出”和“成果。”对于绩效评估的区别，基于成本的预算是必需的前提，权责发生制为基础的会计需要纳入公共会计介绍的。绩效审计的目标应当是重点转移到经济方面的背景，效率和效益应当指出，这一转变过程，代表了政府审计的目标的重要转变。根据其性质政府审计的目标一开始就已经向经济性和效率性转移。对于重点转移到经济，从规律和效率上看，虽然观察到不同的国家有一些共同的过程，各国所采取的具体步骤，根据不同的重要性程度而定，其归因于经济和效率。对于效益审计，作为扩大政府财
49、政规模，实现目标的方案和计划成果实现的进展情况开始评估其标准包括对政府计划的控制是否恰当。因此，在政府审计中，现在采用的方案是取得进展的目标的实现和第二范式的转变的目标评价程序值。美国，重要的是政府内部绩效审计。具体来说，国家和地方政府的机构须准11备努力服务和取得成绩（SEA）的报告和联邦政府机构需要编制年度业绩报告，根据1993年我国政府绩效结果法案（GPRA）。在英国，绩效审计作为衡工量值式审计，其性能指标已经制定出来。现在严重质疑的是是否应当将政府绩效审计纳入审计机构审计，检查是否恰当，优点和缺点，以及政府对管理信息系统的管理。对此，方案评价，可以合理地纳入绩效审计更广泛的类别。这是更合理地承认绩效审计的作用而不是批评政府，而是要监督和指导关于其方案的评价为基础的政府。在政府绩效审计下，被审计对象的多层次相互联系，这是难以解决缺陷。因此，一些基本的条件需要进行适当的修饰，以便为政府审计提供基础。具体而言，在政府机构进行审核，评价标准，特别是业绩指标，应立即由审计机关明确参考指令标准，并重点突出有关指示的转移。但是，不能由一个没经验的外部审计师直接进行整个审计方案管理（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判断，断言他们的服务和成就的报告。这就是为什么政府机构现在需要创建这样的报告。通过这些报告创建，效益审计的可
