政府審計(jì)的基本結(jié)構(gòu)[文獻(xiàn)翻譯]

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1、 本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 題 目 政府審計(jì)公告制度的現(xiàn)狀分析及對(duì)策 專(zhuān) 業(yè) 會(huì) 計(jì) 學(xué) 外文題目 Basic Structure of Government Auditing 外文出處 《Basic Structure of Government Auditing》[N]. Government Auditing Review VOLUME11，2004-3. 39-45

2、 外文作者 鈴木裕 原文： Basic Structure of Government Auditing 1. Introduction In recent years in Japan, there has been an increasing demand for the external auditing of government departments and agencies

3、, as a result of criticism from citizens on issues concerning public accountability, including the misuse of public funds, evaluation of the effectiveness and outcomes of government programs, information disclosure based on the "right-to-know,"and requests for disclosure of government financial data

4、 through balance sheets. To meet these challenges, it is necessary to establish our public accounting and auditing systems. In particular, as the final step to ensure public accountability, a system for government auditing by a supreme audit institution (hereinafter called "government auditing") mus

5、t be built as a part of public audits. Public audit carried out in the U.S. and the U.K. incorporates government auditing and functions as external auditing systems. Regarding the aim of auditing in the two countries, public audits are carried out as comprehensive audits that include financial audit

6、ing and performance auditing or value-for-money (VFM) auditing. This paper examines the structure of government auditing, in particular performance auditing, incorporating an evaluation of the administration itself (government programs). Performance auditing has been increasingly requested in recent

7、 years. Also in the paper, in order to develop a theory of external auditing, I would like to present the tasks to be performed and the direction to be taken in Japan, regarding criteria for the country to establish a government auditing system, referring to the systems implemented in the U.S., the

8、U.K., and in other countries. 2. Paradigm Shifts in Government Auditing (1) Aim of government auditing In considering the structure of government auditing, the first focus should be on the necessity and aims of government auditing. Accordingly, it is necessary to clearly distinguish the differenc

9、es between government auditing and other related concepts, such as private auditing, public auditing, and the auditing of profit-oriented organizations. Government auditing is also sometimes referred to as public auditing. The U.K. Exchequer and Audit Departments Act of 1866 and the U.S. Budget and

10、Accounting Act of 1921, both of which adopt the concept of public auditing, deem the aim of public auditing to be the discharge of public accountability. Examinations should be made on the differences between public accountability and accountability associated with the auditing of profit-oriented or

11、ganizations (audits of corporate financial statements). The idea of “public” accountability can be classified into the following patterns, according to its point of focus: 1) that highlighting the public sector; 2) that highlighting public authority and power, and national and local governments them

12、selves; 3) that highlighting the function of governmental services; 4) that highlighting the expenditure of the public sector; 5) that highlighting the interest in, concern for, and degree of trust in public organizations; and 6) that highlighting the management of public funds and resources. What i

13、s focused on in terms of public accountability will influence public accounting and auditing, namely the structure of government auditing. Government auditing is carried out to ensure accountability. The scope of auditing national and local governments is expanding due to the quantitative expansion

14、 in their sizes, as well as to qualitative changes oriented towards the evaluation of government programs. Accordingly, the scope of accountability is also expanding to include not only financial accountability but also management accountability and program accountability in order to ensure comprehe

15、nsive public accountability. The shift from accountability to public accountability specifically means that in the history of public auditing, the emphasis has shifted from public responsibility for the use of public money, to which traditional accountability generally refers, towards performance au

16、diting, including the auditing of effectiveness, which is the focus of today’s public accountability. It can be said that this clearly shows the first paradigm shift in the basic structure of government auditing. In effect, the focus of government auditing has changed from financial auditing to perf

17、ormance auditing in response to the demands for performance-related information from the users of government auditing information (mainly taxpayers and citizens) and to the resulting necessity of performance evaluation. This change has led to an expansion in the scope of auditing. Thus, regarding th

18、e aim of audits, government auditing has some audit areas that are completely different from those concerning the auditing of corporate accounts. In government auditing, the scope of financial auditing includes audit areas other than the audit of accounts, and performance auditing includes the evalu

19、ation of economy, efficiency, and effectiveness. In the U.S., performance auditing is conducted on the “three Es” as a comprehensive audit, while in the U.K. and Canada, performance auditing is conducted as a VFM audit. In the three countries, performance audit criteria are set for government auditi

20、ng, including VFM auditing criteria, and the tasks and responsibilities of auditors engaged in performance auditing of the government are clearly defined. The performance audit criteria are used for auditing the economy, efficiency, and effectiveness of government programs, and the definitions of th

21、ese “three Es” are considered to be similar in all these countries. Economy audits and efficiency audits are conducted for evaluating productivity and are collectively termed “efficiency auditing” in its broader sense. Inputs to and outputs from governmental activities are used as evaluation measure

22、s for carrying out this audit. Effectiveness auditing is also referred to as program auditing. Its evaluation measures are the outcomes and the social influence of government programs. At present, many countries, in particular the U.S. and the U.K., are aggressively developing technologies and proce

23、dures for auditing the effectiveness of programs, and are strongly promoting research and development on indicators or measures that will constitute measurement criteria, based on cost-benefit analysis and distinctions between “outputs” and “outcomes.” For the evaluation of performance, cost-based b

24、udgeting is required as a premise and accrual basis accounting needs to be introduced into public accounting. What is the background to the shift in focus regarding economy, efficiency and effectiveness, which are the objectives of performance auditing? It should be noted that this process of chang

25、e represents an important paradigm shift in the objectives of government auditing. Economy and efficiency, by their nature, have been the clear objectives of government auditing from the very beginning. For the shift of focus from regularity to economy and to efficiency, although there have been som

26、e common processes observed in different countries, the specific steps taken by various countries differed depending upon the degree of importance they attributed to economy and efficiency. For effectiveness auditing, as the financial scale of the government expanded, the progress towards the attain

27、ment of program goals and program outcomes began to be included in the criteria to evaluate the propriety of control over government programs. Thus there was the second paradigm shift in the objectives of government auditing, which now incorporates an evaluation of progress towards the attainment of

28、 program goals and an evaluation of program values. In the U.S., importance is attributed to performance auditing within government auditing. Specifically, the agencies of state and local governments are required to prepare Service Efforts and Accomplishments (SEA) reports and agencies of the feder

29、al government need to prepare annual performance reports pursuant to the Government Performance Results Act (GPRA) of 1993. In the U.K., performance auditing is carried out as VFM auditing, for which performance indicators have been developed. It is now seriously questioned whether performance audit

30、ing carried out by government auditing institutions should incorporate auditing to check the propriety, merits and demerits, and misadministration of government programs. Regarding this, program evaluation can justifiably be incorporated in the broader category of performance auditing. It is more

31、rational to think that the role of performance auditing is not to criticize the government but to monitor and instruct the government based on the evaluation of its programs. In government performance auditing, the subjects to be audited are mutually related in multiple layers and it is difficult to

32、 fix the level of assurance based on evaluation criteria. Some basic conditions are therefore required in order for government auditing to be carried out appropriately. Specifically, at the government agencies to be audited, evaluation criteria, especially performance indicators, should urgently be

33、established in reference to the instruction standards clarified by the auditing institutions and to the outstanding shift in focus of such instructions. It is, however, impractical for external auditors to directly audit the performance of the entire administration (their programs) and therefore the

34、 third paradigm shift is required, that is, from direct auditing to the auditing of statements and assertions made by the audited agencies in their service efforts and accomplishment reports. That is why government agencies are now required to create such reports. Through the creation of such report

35、s, the feasibility of effectiveness auditing will dramatically increase. （2）Structures of government auditing Government auditing is carried out to assess the performance of public accountability by government entities: the administration will be able to complete the process of providing public se

36、rvices to citizens through government auditing. Government auditing was initially conducted as compliance audits, which means accurate account auditing or financial auditing. Subsequently, government organizations were required to provide effective public services by efficient management in the perf

37、ormance of their trusteeship obligations, which in turn necessitated performance auditing. According to R. M. Malan, the scope of auditing thus naturally and reasonably expanded. Historically, the U.S. General Accounting Office (GAO) stated in its comprehensive auditing manual published in 1976 that

38、 the scope of government auditing should be expanded to encompass all the important service areas in which a government agency is engaged. Accordingly, the subjects of auditing were no longer limited to accounts, books, records, and documents and were classified into the following three categories:

39、1) financial activities and legal compliance; 2) service efficiency and economy; 3) program results. Item 1) refers to account auditing and compliance auditing, which are at present collectively termed as “regularity auditing.” As the financial scale of the government and the size of its programs ex

40、panded, there was an increasing demand for auditing the economy and efficiency of government programs. Accordingly, the scope of audits to assess the performance of public accountability was expanded and performance auditing began to be carried out to evaluate items 2) and 3) above. In practical aud

41、iting, however, it is observed that the audits of items 2) and 3) often overlap and both audits may incorporate effectiveness evaluation. Presently, the audits of items 2) and 3) are collectively termed as “performance auditing,” and the economy, efficiency, and program audits are called “auditing o

42、n the three E’s,”“comprehensive auditing” or “value for money (VFM) auditing.” In the U.S., it is said that the first major program evaluation was carried out earlier, in 1967, and that the program evaluations made by the GAO developed into program result audits in the 1970s. Thus in the period call

43、ed GAO’s second reform period, its audit functions were expanded. Also, in the U.K., a similar process was followed: the duties and responsibilities of public sector auditors were expanded from the certification of accounts to auditing to detect illegality or abuse and to examine VFM. Regarding the

44、 question of whether performance auditing should incorporate compliance auditing or not, the administrative activities and spending of government organizations are conducted in compliance with budgetary laws and regulations, and programs are implemented according to relevant laws and regulations. In

45、 performance auditing, it is therefore necessary to audit compliance with the applicable laws and regulations. This shows a difference between government auditing and the auditing of non-government non-profit organizations. It is believed that government organizations need to comply with laws and re

46、gulations more strictly than non-government bodies, which affects the financial and performance auditing of government organizations. In the performance auditing of non-government non-profit organizations, beneficiaries of their services may expect economy and efficiency in the use of resources thro

47、ugh the management of these organizations, but there would be a lesser need from these beneficiaries for the evaluation of effectiveness. As a feature of performance auditing, the Auditing Standards of the International Organization of Supreme Audit Institutions (INTOSAI) point out that “performance

48、 audits should not concentrate solely on criticism of the past but should be constructive.” For government agencies, the indication of budgetary figures and actual results in balance sheets constitutes one way of performance evaluation. In response to an increasing necessity for performance measurem

49、ent, the U.S. Governmental Accounting Standards Board (GASB) requested federal government agencies to make program result reports based on the Government Performance Result Act (GPRA) of 1993, and the state and local government agencies to create service efforts and accomplishments reports for perfo

50、rmance evaluation. For efficiency and effectiveness auditing, the following three items are seen as essential: 1) information about the efforts, costs, and performance regarding services to be provided by the government to citizens; 2) information about the evaluation of the “three E’s”; 3) reportin

51、g about the efficient and effective use of subsidiaries. The expansion of the scope of auditing to assess the performance of public accountability requires the expansion of the objectives of government auditing. Source: Yutaka SUZUKI.Basic Structure of Government Auditing[N].Government Audit

52、ing Review VOLUME11，2004-3. 39-45. 譯文： 政府審計(jì)的基本結(jié)構(gòu) 1、簡(jiǎn)介 在日本最近幾年，隨著是政府部門(mén)和機(jī)構(gòu)的外部審計(jì)需求的日益增加，涉及公眾問(wèn)責(zé)的問(wèn)題，其中包括濫用公共資金，在信息披露的基礎(chǔ)上批評(píng)評(píng)價(jià)結(jié)果的有效性和政府的成果方案，以及公眾通過(guò)資產(chǎn)負(fù)債表的“知情權(quán)”和對(duì)政府的財(cái)政資料披露的要求。為了應(yīng)付這些挑戰(zhàn)，有必要建立我們的公共會(huì)計(jì)和審計(jì)制度。尤其是作為最后一步，以確保公眾問(wèn)責(zé)制，政府審計(jì)必須作為公共審計(jì)工作的一部分建成。公共審計(jì)融合了美國(guó)和英國(guó)政府審計(jì)和整合外部審計(jì)制度的功能。對(duì)于審計(jì)的目的兩國(guó)進(jìn)

53、行公共審計(jì)綜合審核,包括財(cái)務(wù)審計(jì)和性能審核(VFM)審計(jì)。本文探討了政府審計(jì)體制，特別是績(jī)效審計(jì)，納入了政府本身（政府項(xiàng)目）的評(píng)估。在最近幾年對(duì)績(jī)效審計(jì)的要求已越來(lái)越多。為了發(fā)展理論的外部審計(jì)，我想在日本現(xiàn)在將要執(zhí)行的任務(wù)和應(yīng)采取的方向,以國(guó)家建立政府審計(jì)制度的標(biāo)準(zhǔn),應(yīng)該系統(tǒng)的結(jié)合美國(guó)、英國(guó)、和其他一些國(guó)家。 2、政府審計(jì)模式轉(zhuǎn)變 (1)政府審計(jì)目的 在審議政府審計(jì)體制時(shí)，首先應(yīng)該把重點(diǎn)放在政府的必要性和審計(jì)目標(biāo)。因此，有必要明確區(qū)分政府審計(jì)及其他相關(guān)概念，如私人審計(jì)，社會(huì)審計(jì)，和利潤(rùn)為導(dǎo)向的組織審計(jì)的差異。政府審計(jì)有時(shí)也被稱(chēng)為公共審計(jì)。1866年英國(guó)財(cái)政審計(jì)法和1921年美國(guó)會(huì)計(jì)預(yù)算法

54、，兩者采用公共審計(jì)的概念，認(rèn)為對(duì)社會(huì)審計(jì)的目的是向公眾負(fù)責(zé)的排放?？荚噾?yīng)該是公眾問(wèn)責(zé)性之間取得和利潤(rùn)為導(dǎo)向的組織（企業(yè)財(cái)務(wù)報(bào)表審計(jì)）審計(jì)相關(guān)的問(wèn)責(zé)制的差異。 “公共“問(wèn)責(zé)思想可以分為以下模式，根據(jù)其重點(diǎn)：?強(qiáng)調(diào)公共部門(mén)；?突出公共權(quán)力和權(quán)力，以及國(guó)家和地方政府自己；?突出對(duì)政府服務(wù)的功能；④突出公共部門(mén)的開(kāi)支；⑤突出中，關(guān)心利益，信任和學(xué)位公共組織以及突出了公共資金和資源的管理。政府審計(jì)的結(jié)構(gòu)是集中在公共責(zé)任條款上會(huì)影響公共會(huì)計(jì)和審計(jì)。 進(jìn)行政府審計(jì)以確保問(wèn)責(zé)制。審計(jì)國(guó)家和地方政府的范圍在擴(kuò)大，由于它們大小數(shù)量的擴(kuò)張，以及對(duì)政府方案評(píng)價(jià)導(dǎo)向的質(zhì)的變化。因此，問(wèn)責(zé)制的范圍也正在擴(kuò)大，不僅包括財(cái)

55、務(wù)問(wèn)責(zé)制，而且還包括管理責(zé)任制和問(wèn)責(zé)制方案，以確保全面的公眾問(wèn)責(zé)性。從責(zé)任轉(zhuǎn)移到公眾問(wèn)責(zé)性，具體意思是，社會(huì)審計(jì)的歷史，重點(diǎn)已向公共資金使用公共責(zé)任，這一般是指?jìng)鹘y(tǒng)的問(wèn)責(zé)制，轉(zhuǎn)向?qū)?jī)效審計(jì)，包括審計(jì)的有效性，這是今天的公眾問(wèn)責(zé)的重點(diǎn)?？梢哉f(shuō)，這清楚地表明了政府審計(jì)的基本結(jié)構(gòu)第一范式的轉(zhuǎn)變。實(shí)際上，政府審計(jì)的重點(diǎn)已經(jīng)從財(cái)務(wù)審計(jì)，績(jī)效審計(jì)響應(yīng)性能相關(guān)的審計(jì)信息來(lái)源于政府（主要是納稅人和公民）的用戶(hù)，并由此產(chǎn)生的績(jī)效評(píng)價(jià)信息的需求的必要性。這一變化導(dǎo)致了審計(jì)范圍的擴(kuò)大。因此，關(guān)于審計(jì)的目的，政府審計(jì)的審計(jì)領(lǐng)域有一些是完全和有關(guān)企業(yè)帳目的審計(jì)有所不同。在政府審計(jì)下，金融審計(jì)的范圍包括審計(jì)領(lǐng)域中的決算審

56、計(jì)和績(jī)效審計(jì)，還包括經(jīng)濟(jì)，效率和成效評(píng)估。在美國(guó)，績(jī)效審計(jì)是就“三E”作為一個(gè)全面的審計(jì)，而在英國(guó)和加拿大，績(jī)效審計(jì)作為一個(gè)衡量式進(jìn)行審計(jì)。在這三個(gè)國(guó)家，績(jī)效審計(jì)準(zhǔn)則，是政府為政府審計(jì)，包括衡量式審計(jì)準(zhǔn)則，任務(wù)和性能核數(shù)師責(zé)任審計(jì)等明確界定。以績(jī)效審計(jì)的標(biāo)準(zhǔn)來(lái)審核經(jīng)濟(jì)，效率和政府方案的效力，而這些“三E”的定義被認(rèn)為在所有這些國(guó)家都相似的。經(jīng)濟(jì)審計(jì)和效益審計(jì)進(jìn)行評(píng)估的生產(chǎn)力，在更廣泛的意義統(tǒng)稱(chēng)為“效益審計(jì)”。以政府投入和活動(dòng)的產(chǎn)出來(lái)用作評(píng)價(jià)措施開(kāi)展這項(xiàng)審計(jì)。審計(jì)的有效性也被稱(chēng)為程序?qū)徍恕Ｆ湓u(píng)價(jià)結(jié)果和措施是對(duì)政府方案的社會(huì)影響力。目前，許多國(guó)家，尤其是美國(guó)和英國(guó)，都在積極開(kāi)發(fā)審計(jì)技術(shù)和程序方案，

57、并大力推廣的指標(biāo)或措施，這將構(gòu)成衡量標(biāo)準(zhǔn)，根據(jù)成本效益的研究與發(fā)展分析“產(chǎn)出”和“成果?！睂?duì)于績(jī)效評(píng)估的區(qū)別，基于成本的預(yù)算是必需的前提，權(quán)責(zé)發(fā)生制為基礎(chǔ)的會(huì)計(jì)需要納入公共會(huì)計(jì)介紹的。 績(jī)效審計(jì)的目標(biāo)應(yīng)當(dāng)是重點(diǎn)轉(zhuǎn)移到經(jīng)濟(jì)方面的背景，效率和效益應(yīng)當(dāng)指出，這一轉(zhuǎn)變過(guò)程，代表了政府審計(jì)的目標(biāo)的重要轉(zhuǎn)變。根據(jù)其性質(zhì)政府審計(jì)的目標(biāo)一開(kāi)始就已經(jīng)向經(jīng)濟(jì)性和效率性轉(zhuǎn)移。對(duì)于重點(diǎn)轉(zhuǎn)移到經(jīng)濟(jì)，從規(guī)律和效率上看，雖然觀察到不同的國(guó)家有一些共同的過(guò)程，各國(guó)所采取的具體步驟，根據(jù)不同的重要性程度而定，其歸因于經(jīng)濟(jì)和效率。對(duì)于效益審計(jì)，作為擴(kuò)大政府財(cái)政規(guī)模，實(shí)現(xiàn)目標(biāo)的方案和計(jì)劃成果實(shí)現(xiàn)的進(jìn)展情況開(kāi)始評(píng)估其標(biāo)準(zhǔn)包括對(duì)政府

58、計(jì)劃的控制是否恰當(dāng)。因此，在政府審計(jì)中，現(xiàn)在采用的方案是取得進(jìn)展的目標(biāo)的實(shí)現(xiàn)和第二范式的轉(zhuǎn)變的目標(biāo)評(píng)價(jià)程序值。 美國(guó)，重要的是政府內(nèi)部績(jī)效審計(jì)。具體來(lái)說(shuō)，國(guó)家和地方政府的機(jī)構(gòu)須準(zhǔn)備努力服務(wù)和取得成績(jī)（SEA）的報(bào)告和聯(lián)邦政府機(jī)構(gòu)需要編制年度業(yè)績(jī)報(bào)告，根據(jù)1993年我國(guó)政府績(jī)效結(jié)果法案（GPRA）。在英國(guó)，績(jī)效審計(jì)作為衡工量值式審計(jì)，其性能指標(biāo)已經(jīng)制定出來(lái)。現(xiàn)在嚴(yán)重質(zhì)疑的是是否應(yīng)當(dāng)將政府績(jī)效審計(jì)納入審計(jì)機(jī)構(gòu)審計(jì)，檢查是否恰當(dāng)，優(yōu)點(diǎn)和缺點(diǎn)，以及政府對(duì)管理信息系統(tǒng)的管理。對(duì)此，方案評(píng)價(jià)，可以合理地納入績(jī)效審計(jì)更廣泛的類(lèi)別。 這是更合理地承認(rèn)績(jī)效審計(jì)的作用而不是批評(píng)政府，而是要監(jiān)督和指導(dǎo)關(guān)于其方案

59、的評(píng)價(jià)為基礎(chǔ)的政府。在政府績(jī)效審計(jì)下，被審計(jì)對(duì)象的多層次相互聯(lián)系，這是難以解決缺陷。因此，一些基本的條件需要進(jìn)行適當(dāng)?shù)男揎?，以便為政府審?jì)提供基礎(chǔ)。具體而言，在政府機(jī)構(gòu)進(jìn)行審核，評(píng)價(jià)標(biāo)準(zhǔn)，特別是業(yè)績(jī)指標(biāo)，應(yīng)立即由審計(jì)機(jī)關(guān)明確參考指令標(biāo)準(zhǔn)，并重點(diǎn)突出有關(guān)指示的轉(zhuǎn)移。但是，不能由一個(gè)沒(méi)經(jīng)驗(yàn)的外部審計(jì)師直接進(jìn)行整個(gè)審計(jì)方案管理（其方案），因此第三范式轉(zhuǎn)變是必需的，即從直接審計(jì)的各種報(bào)表和經(jīng)審計(jì)機(jī)構(gòu)審計(jì)的表現(xiàn)作出判斷，斷言他們的服務(wù)和成就的報(bào)告。這就是為什么政府機(jī)構(gòu)現(xiàn)在需要?jiǎng)?chuàng)建這樣的報(bào)告。通過(guò)這些報(bào)告創(chuàng)建，效益審計(jì)的可行性將大大增加。 （2）政府審計(jì)結(jié)構(gòu) 政府審計(jì)進(jìn)行評(píng)估由政府機(jī)構(gòu)對(duì)公眾負(fù)責(zé)的表現(xiàn)

60、：政府將能夠完成審核，通過(guò)政府提供為公民進(jìn)行公共服務(wù)的過(guò)程。政府審計(jì)最初是進(jìn)行合規(guī)審計(jì)，這意味著準(zhǔn)確敘述審計(jì)或財(cái)務(wù)審計(jì)。隨后，政府機(jī)關(guān)都必須在其托管的義務(wù)提供有效的管理，而這反過(guò)來(lái)又必需要有績(jī)效審計(jì)績(jī)效有效的公共服務(wù)。根據(jù)馬蘭室的審計(jì)范圍，因而自然和合理地?cái)U(kuò)大。從歷史上看，美國(guó)總審計(jì)局（GAO）的規(guī)定在其全面審計(jì)，1976年出版的手冊(cè)，政府審計(jì)的范圍應(yīng)擴(kuò)大到包括所有重要的服務(wù)，其中政府機(jī)構(gòu)從事的地區(qū)。因此，審計(jì)對(duì)象已不再局限于帳簿，報(bào)表，記錄和文件，他們被分成以下三類(lèi)：?財(cái)務(wù)活動(dòng)及合法合規(guī)；?服務(wù)的效率和經(jīng)濟(jì)性； ?方案成果。第?項(xiàng)，是指審計(jì)帳戶(hù)和遵守審計(jì)，目前統(tǒng)稱(chēng)為“規(guī)律性的審計(jì)?！庇捎谡?/p>

61、的財(cái)政規(guī)模和其計(jì)劃的規(guī)模擴(kuò)大，政府對(duì)審計(jì)的需求不斷增加的經(jīng)濟(jì)和效率。因此，審計(jì)的范圍，以評(píng)估對(duì)公眾負(fù)責(zé)的表現(xiàn)進(jìn)行了擴(kuò)充和績(jī)效審計(jì)開(kāi)始進(jìn)行，以上為評(píng)估項(xiàng)目?和?。在實(shí)際審計(jì)時(shí)，它指出，審計(jì)的項(xiàng)目②和③經(jīng)常重疊，都可能納入審計(jì)的有效性評(píng)價(jià)。目前，審計(jì)項(xiàng)目的?和③統(tǒng)稱(chēng)為“績(jī)效審計(jì)”和經(jīng)濟(jì)，效率和方案審計(jì)是所謂的“三E審計(jì)”，“全面審計(jì)”或“衡量式審計(jì)。在美國(guó)，第一個(gè)主要方案的評(píng)價(jià)是開(kāi)展較早，在1967年，該方案提出了高的評(píng)價(jià)，在20世紀(jì)70年代到程序開(kāi)發(fā)的審計(jì)結(jié)果。因此，在要求高的第二次改革時(shí)期的時(shí)侯，其審計(jì)職能擴(kuò)大。此外，在英國(guó)，類(lèi)似的過(guò)程如下：在公共部門(mén)的職責(zé)和審計(jì)人員的職責(zé)有所增加，除了認(rèn)證的

62、帳目審計(jì)發(fā)現(xiàn)違法或?yàn)E用和監(jiān)測(cè)的VFM。 關(guān)于是否應(yīng)納入績(jī)效審計(jì)審計(jì)，行政活動(dòng)和政府機(jī)構(gòu)支出與預(yù)算，應(yīng)該按照有關(guān)法律法規(guī)進(jìn)行各項(xiàng)規(guī)劃正在實(shí)施。因此有必要對(duì)有關(guān)的法律法規(guī)進(jìn)行審計(jì)。這顯示了政府審計(jì)之間以及非政府非營(yíng)利組織審計(jì)差異。政府機(jī)構(gòu)比非政府機(jī)構(gòu)更需要遵守法律和法規(guī)，它影響著政府機(jī)構(gòu)的財(cái)務(wù)和績(jī)效審計(jì)。對(duì)于非政府非營(yíng)利組織的績(jī)效審計(jì)，其服務(wù)的受益者可能期望通過(guò)對(duì)資源的節(jié)約使用，進(jìn)而提高組織的管理和效率。國(guó)際審計(jì)組織指出，“績(jī)效審計(jì)不應(yīng)該僅僅集中在過(guò)去的批評(píng)，但應(yīng)該是建設(shè)性的?！睂?duì)于政府機(jī)構(gòu)審計(jì)準(zhǔn)則的特點(diǎn)，對(duì)預(yù)算指標(biāo)在資產(chǎn)負(fù)債表數(shù)字和實(shí)際結(jié)果構(gòu)成一個(gè)性能評(píng)價(jià)的方法。在美國(guó)政府會(huì)計(jì)準(zhǔn)則委員會(huì)（GASB）要求聯(lián)邦政府機(jī)構(gòu)，以計(jì)劃的結(jié)果對(duì)1993年政府績(jī)效結(jié)果法案（GPRA）的報(bào)告，以及州和地方政府機(jī)構(gòu)建立服務(wù)工作及績(jī)效考核成績(jī)報(bào)告來(lái)回答衡量業(yè)績(jī)?cè)鲩L(zhǎng)的必要性。為了提高效率和效益審計(jì)，下列三個(gè)項(xiàng)目被看作是必不可少的：①有關(guān)的努力，由公民政府提供的成本和性能方面的服務(wù)；?對(duì)“三E”評(píng)估的信息；?對(duì)子公司的高效率和有效性的使用報(bào)告。對(duì)審計(jì)范圍的擴(kuò)大，以評(píng)估對(duì)公眾負(fù)責(zé)的表現(xiàn)，必須實(shí)現(xiàn)政府審計(jì)的目標(biāo)發(fā)展。 出處：鈴木裕，政府審計(jì)的基本結(jié)構(gòu)[N].政府審計(jì)審查第11卷，2004-3，39-45. 12