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1、县级地方政府绩效审计：芬兰和挪威的效益审计效率性研究外文翻译 外文翻译Performance auditing in local government:an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway Material Source: The European Accounting Review Author: Age Johnsen ,Pentti Meklin, Jarmo Vakkuri There was an unambigu
2、ous, positive attitude to performance audit among the three Norwegian informants. Performance audit was not regarded as an unnecessary mandatory task, but some instrumental task with the purpose of improving the municipal management. In particular it was regarded as an important and efficient tool f
3、or control and reform of the public sector. Performance auditing was regarded as a part of a double-loop learning process. The chief administrative officer of the county did, however, point to dysfunctions, which could reduce the chief administrative officers legitimacy. He, in this respect , specif
4、ically mentioned the possibility of the councils political opposition taking certain parts of the audit report out of context and imizing the political gain from this, in particular with the active use of media. He furthermore held it as undesirable that the auditors report due to a clause in the mu
5、nicipal act, should promptly be reported to the council control committee. By this clearance procedure he thought that the principle of contradiction was breached. This principle states that the part which is concerned, should have the ability to become acquainted with the content of the document be
6、fore reporting in order that misconceptions and faults could be corrected. Our informants estimated that 15?20% of the resources were used in performance auditing, but that 40?50% was desirable. Our finds are relatively similar to an earlier Norwegian study of desired and factual use of resources on
7、 performance auditing Schwanitz, 1997. She reported results indicating that in 1995 only 13% of the Norwegian municipal auditors resources were used in performance auditing. According to her survey the municipal auditors claimed that the desired level of performance auditing should constitute 30% of
8、 the total resources. The performance audit intended functions the 3Es were only partly achieved. The two chief administrative officers thought the main reason for this could be poorly performed audits, mainly due to lack of competence among the auditors. However, they both pointed out that there ha
9、d been a noticeable improvement of the audits in later years. The informant from the municipal audit, on the other hand, thought that if the resources had been adequate according to the audit tasks, the quality of the auditing would have been satisfactory. The municipal audit had traditionally been
10、inclined towards checking the books and had not had the necessary premises for knowing the risks inherent in the political system. To facilitate this challenge, the municipal audit had also recruited employees with backgrounds and education diverging from the traditional auditing discipline. This re
11、cruitment strategy, combined with the establishment of larger auditors through mergers between former single municipal audit departments in order to strengthen the performance competence, seemed to have been an effective action for changing and enhancing the auditors competence. The municipal chief
12、administrative officer mentioned that his municipality had started co-operation with four neighboring municipalities on the establishment of a merged, district municipal auditor, precisely due to the task of improving the quality of the performance auditing. The chief administrative officer also des
13、cribed a performance audit project of nursing services, which was unsuccessful. The reason for this seemed to have been problems of method and that those conducting the project overplayed the conclusion relative to their finds. In so far as there were audit reports of good quality, these were, accor
14、ding to the two chief administrative officers, used actively. The county chief administrative officer had the strong impression that the reports first of all were used by the management leadership and by the politicians. Lower in the organizational hierarchy there was little interest in the work of
15、the municipal auditor. He mentioned that poor quality of the audit reports could be a possible reason for this lack of interest lower down in the organization. The municipal chief administrative officer, on the other hand, had a strong perception that the reports, where they were available, were use
16、d by the whole organization. However, he mentioned that there was a tendency for top management to be the most active user group. The chief audit officer said the information which is revealed from performance auditing was meant for the decision-makers and the auditees. These were, according to him, also the same groups which used the reports. The municipal chief administrative officer pointed out that the marginal utility of pe
