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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：AuditingAdministrationSchoolsofpublicadministrationovertheyearshavegivenattentionbderingonidolwshipto“whogetswhatwhenhow.“Insomewaysthatwshipisunderstable.Publicbudgetingtheappropriationsprocessareatthehea

2、rtofpolicydecisionmakinginAmericangovernment.Schoolsprogramsinpublicadministrationteachbudgetingunderavarietyoftitles.Whencontemplatingcareeropptunitiestheirstudentslearnthatbudgetingiswheretheactionis.Regrettablylittlea

3、ttentionhasbeengiveninAmericanpublicadministrationtoissuesofaccountabilityhowfundsareusedhowtheiruseisreptedtothepublicwhatimpactfundinghashad.Auditingraisesthesequestionsprovidesanswers.Butauditingislittleknowninpublica

4、dministrationcircleswithfewexceptionspublicadministrationdoesnotteachauditing.Theconceptoffinancialefficiencyeffectivenessaccountabilityisalmostfeigntopublicadministrationstudentstopublicmanagers.Thecurrentinterestinprog

5、ramevaluationbyexecutivebranchagenciesdoesnotaddressthedeepermelastingissues:howarepublicsectmanagerstorepttolegislatsontheuseofpublicresourcesCanthisbeaccomplishedasanintegralpartofthebudgetprocessPublicadministrationpr

6、ogramsmustexpleanswerstothesequestions.since1990spublicexecutiveagenciesintheUnitedStateshavedramaticallyexpedevaluationactivities.Thisexpansionhasbeenmarkedbytheestablishmentoflargeplanningevaluationstaffsincabileveldep

7、artmentsofthefederalgovernmentthepublicationofnumerousbooksonthetopictheappearanceofjournalsdevotedexclusivelytoevaluationtheintroductionofevaluationcoursesfieldsofconcentrationatmajuniversities.Neverthelesstheconsiderab

8、legrowthchangeoffmalpostauditevaluationactivitiesatthestatelegislativelevelhasgonelargelyunnoticed.TheU.S.GeneralAccountingOffice(GAO)createdin1921hasreceivedsomewhatmehavebeencarriedoutcoveringstateregulatyboardssuchast

9、hoseonaccountantsplumbersbanks.OtherstateswhichemploythepostauditapproachincludeCalifniaHawaiiIllinoisKansasMinnesotaTennessee.Theestablishmentofaspecialpurposelegislativeauditevaluationcommitteewithitsownprofessionalsta

10、ffisasecondapproachtobuildingaperfmanceauditcapacity.Thesestaffsgenerallyconductperfmancereviewswhilethemetraditionalauditwkislefttothestatesauditagencies.Inallcasesthesecommitteesincludemembersofbothpoliticalparties.The

11、ConnecticutProgramReviewInvestigationsCommitteeestablishedin1972isanexampleofthespecialpurposecommitteeapproach.iginallylimitedstrictlytoperfmanceevaluationsthecommitteereceivedstatutypowerin2001conductinvestigationsauth

12、izedbylegislativeresolution.In199thelegislaturegavethecommitteetheresponsibilitytoconductsunsetreviews.Thecommitteewithastaffofabout10haspublished12programevaluationsontopicssuchasvocationaleducationmedicaidjuvenilecrect

13、ions.ItalsohasconductedinvestigationsoftheDepartmentofEnvironmentalProtectioncivilrightscompliancebyseveraldepartments.OtherstatesusingthisstructuralapproachincludeMassachusettsMississippiNewYkVirginiaWashington.Despitet

14、hedifferentstructuresfperfmanceauditefftsstaffdirectsagreeontheneedtorecruitstaffwithoutregardtopoliticalaffiliation.Moststaffsincludefewerthan15professionalemployees.Almostallagenciestrytohirepeoplewithvariededucational

15、backgrounds.Themostprevalentacademicdisciplinesincludebusinesspublicadministrationthesocialsciences.Afewstaffsincludelawyersbehavialnaturalscientistsstatisticians.Staffdirectsbelievethatbasicresearchcompetenceanalyticala

16、bilityalwrittencommunicationskillsaremeimptantthanbackgroundsinspecificfields.Incontrastindividualswithstrongbackgroundsinaccountingfinancecontinuetoperfmfinancialaudits.Moststatelegislativeauditstaffsfollowthegeneralgui

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