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.doc

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 unambiguous, 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 for 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 officer’s legitimacy. He, in this respect , specifically mentioned the possibility of the council’s political opposition taking certain parts of the audit report out of context and maximizing the political gain from this, in particular with the active use of media. He furthermore held it as undesirable that the auditor’s report due to a clause in the municipal 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 before 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 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 auditor