- 英文文献格式之Harvard Style细节详解
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下面为大家整理一篇优秀的Essay代写范文- UK best value audit，供大家参考学习，这篇论文讨论了英国最佳价值审计。最佳价值的观念是英国工党在大选宣言中首次提出的，其动机是为了以确保地方政府的服务质量且费用合理的手段来取代强制性竞标机制。而最佳价值审计不是一种产物，而是推动地方政府服务态度、文化和管理模式不断变革和进步的过程。最佳价值审计要求地方政府不断回顾他们对工作的执行情况，及时优化执行方式，改进存在的不足，确保政府服务廉洁性、规律性、效益性、效率性和经济性，保证质量和成本。
Local governments are the ultimate allocators and managers of various public resources of the country. The performance of local governments is directly related to the economy, utilization efficiency, utilization effect and other benefits of these public resources, and affects the prestige and image of local governments. Exploring the audit of local government performance is helpful to promote the development of local government performance to a better direction.
The concept of Best Value was first proposed by the British labor party in the manifesto of the general election in 1997. Its motivation was to constantly evolve and enrich the idea of Best Value by means of ensuring the service quality and reasonable cost of local governments to replace the mandatory bidding mechanism. Based on these concepts, British "best value audit" is a modern audit mode that evaluates all functions of British local government and conducts rolling audit on the performance of all services according to the evaluation index system of "best value audit" introduced as follows. It is not a product, but a process to promote the continuous change and progress of local government's service attitude, culture and management mode. The best value audit requires local governments to constantly review the implementation of their work, timely optimize the implementation mode, improve the existing deficiencies, ensure the integrity, regularity, effectiveness, efficiency and economy of government services, and ensure quality and cost.
Through the close cooperation between the central government and the audit committee, the UK has established the Best Value Performance Indicators system, which is used to evaluate the Performance of local governments and reflect the great concern of the central government on the various public services provided by local governments to the society. At present, the latest and most complete published version is 2005/2006, with 173 indicators, which are divided into two parts,.
After the central government of the United Kingdom has established the evaluation index system, the central audit office will evaluate the services of local governments at all levels on the basis of the index every year, and identify the services that need to be improved based on the evaluation results. On this basis, a comprehensive review of all service areas is conducted every five years. Those who pass the assessment will receive regular financial allocations from the central government, which in turn will intervene, and so on. What effect will the implementation of the evaluation index system bring to local governments and their performance?
We will promote effective implementation of the new public administration. Local government in the UK in the process of the implementation of the new public management, best value audit highly focus on local government performance and accountability, internal motivation and support local government innovation consciousness, efficiency consciousness, comprehensive use of technical methods to effectively identify the weak link of local government management and put forward the method to improve management, to local government made a reasonable arrangement and whether the management process to achieve their goals, which effectively promote the implementation of the new public management.
It has promoted the standardized development of local government performance audit system. In the UK, the best value audit was written into the Scottish local government act in the form of law in 2003, so that the local government performance audit can be legally followed.
Promote the formation of Audit Society in Britain. Optimal value audit controls many daily affairs of local government, affects all parts of local government and becomes the main reference point of local government activities. Such control and influence determine the importance of its audit status, thus forming the "audit society". The audit society makes the best value audit infiltrate into the daily life of local government managers and subtly make British local government managers improve and improve their performance.
Promoted the continuous cultural reform of British local governments. The best value audit reflects that British local governments have borrowed some ideas of total quality management in performance management. For example, advocating performance management requires large-scale cultural changes to ensure the quality of management, local governments need time to produce expected improvements due to different adaptability at different levels, and British local governments have enough power to adjust the pace of reform. These provide broader ideas for improving and improving the performance management of British local governments.
The inclusion of the best value audit into the UK's local government legal system may put the audit in an awkward position. Some British local government managers choose a seemingly orderly internal structure of government, but it is not the real management of government behavior; some local governments weaken the audit process by setting up obstacles from their core activities. These make the legalization of best value auditing unstable and possibly unsustainable.
The best value audit may lead to the shift of core activities of local government. First, local governments are busy providing information to the best value auditors, thus interfering with their normal functioning. Second, the best value audit needs to audit each audit process, which is an unnecessary burden, and the audit process centered on the best value is time-consuming. Compared with the actual services provided by local governments, too much investment is made in this audit, which directly affects the service efficiency and efficiency of local governments. Third, the best value audit process tends to lead to the neglect of its basic functions. Since the cost or service of government departments can achieve the best value goal, this conclusion mainly depends on the judgment made by auditors. However, the judgment of auditors is somewhat subjective, which makes government departments pay more attention to auditors' evaluation standards of government performance and ignore the actual needs of local people.
As the main basis of the central government's decision, the optimal value audit results are of great risk. The central government mainly judges whether to improve local government performance based on the best value audit results. Because the best value audit is difficult to operate in the actual implementation process, it is difficult to prove whether to take actual actions according to the guidance of the best value to obtain the final results. Once it deviates, it will seriously affect the decision of the central government.
The fourth plenary session of the 17th central committee of the communist party of China pointed out that it is necessary to establish and improve a power structure and operational mechanism in which decision-making, enforcement and supervision powers both restrict and coordinate each other, and promote procedural and open transparency in the exercise of power. All major decisions concerning the vital interests of the masses must be made public and subject to supervision by the masses. We will improve auditing of the economic responsibility of leading party and government officials and leaders of state-owned enterprises, strengthen auditing of financial funds and major investment projects, and improve the system of publicity and accountability for major government investment projects. It is not difficult to see that with the gradual improvement of the socialist system, local governments in China are moving towards more efficient, economical and service-oriented development. The best value audit mechanism in Britain has an important enlightening effect on promoting the reform of local government performance audit in China:
We will give full play to the role of auditing in promoting local governments' awareness of innovation. With the help of local government performance audit and in combination with the actual situation of local governments in China, mechanisms and methods conducive to the improvement of local governments' consciousness of reform and innovation and efficiency are promoted to ensure sustainable development, make it a new public management with Chinese characteristics, and achieve the goal of improving local government performance.
We will improve the standardization and scientificity of local government performance auditing. Local audit institutions in China are subordinate to the audit institutions at the next higher level and are also under the leadership of local governments, and are mainly led by local governments, that is, the government controls the people's public property and audits itself. This administrative audit mechanism is prone to become a kind of fictitious institution when internal problems arise. Therefore, we can learn from the British experience in China and try to establish a local government performance indicator system and a local government performance audit mechanism to refine and quantify local government performance so as to standardize local government economic behaviors.
Strengthen supervision of public opinion and media, and pay attention to the acceptance of public opinions; Publicize audit results and increase administrative transparency; Strengthen the publicity of government performance audit, so that government performance audit into the society, into the public; Set up an expert group or research hobby group to fully explore divergent thinking and provide Suggestions for government performance audit; We will allow private auditing to enter the field of government performance auditing and strengthen the notarization of audit results.
Conduct total quality management of local government performance audit and carry out continuous cultural reform. For example, Chinese people attach more importance to authority and obedience to superiors than to laws and regulations. These traditional cultures need continuous reform to truly realize the power of subordinates over superiors, external over internal, and people over the government. We should carry out total quality management of local government audit, strengthen audit quality control, focus local government audit on departments with decision-making power and resource allocation power, combine performance audit with financial audit, and gradually increase the weight of performance audit. In terms of administrative management system, we can strengthen the quality management of government audit by setting up audit quality management committee and establishing professional management system.
The legalization of local government performance audit should be implemented. For the government audit institutions in China with the right to handle and punish auditing, they should implement the legal system into every affair of local government work, otherwise it may impact the prestige and public integrity of local government auditing, and lead to the government losing credibility with the people. At the same time, it is necessary to establish an audit and tracing system, conduct dynamic monitoring of local government performance, and investigate the legal responsibility of the responsible subject according to law.
Auditors should do their own work well and improve their professional quality and ethics. Audit team structure should be optimized; At the same time pay attention to the cost and benefit of government performance audit. Auditors in China should strengthen vocational and technical training and professional ethics education, improve and innovate audit technical means, strengthen the awareness of audit risks, and realize the diversification of their knowledge and ability. We should optimize the structure of auditors and realize a multi-disciplinary and multi-level talent pool. We should pay attention to the input and output of audit resources of local governments and ensure that less audit manpower, financial resources and material resources will bring better economic and social benefits to local governments.
Operate the audit process flexibly and maximize the utilization of audit results. Such as important matters to implement the hearing system and the chief executive accountability system. Combined with local practice, find a new way of government performance audit with local characteristics. At the same time, make full use of the early audit results, find the weak links in the process of local government performance audit, and combine daily supervision with post-audit.
The above is a discussion on the British local government performance audit mechanism and China's local government performance audit. China's local government performance index system and audit mechanism are still incomplete. If we can combine China's national conditions and selectively learn from the British experience, it will play a good role in promoting the development of local government performance audit in China.
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