外文翻译--政府绩效:教训和挑战-精品.doc
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外文翻译--政府绩效:教训和挑战-精品.doc
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中文4350字
外文文献翻译
原文:
GovernmentPerformance:
LessonandChallenges
ThisarticleconcentratesonattemptsbyOECDcountriestointroduceperformance-basedorresults-basedbudgetingandmanagement.Theneedtoenhancepublicsectorperformancehasbecomemoreurgentasgovernmentsfacemountingdemandsonpublicexpenditure,callsforhigherqualityservicesand,insomecountries,apublicincreasinglyunwillingtopayhighertaxes.Performancebudgetingandperformancemanagementseektomovethefocusofbudgeting,managementandaccountabilityawayfrominputstowardsresults,i.e.bettervalueformoney.DrawingondatafromtheOECD/WorldBankBudgetPracticesandProceduresDatabase,thearticleexploresthetrendsandcountryapproaches(differentphases,variousobjectives),discussesaccountabilitytothepublic(includingexternalperformanceauditing),andrecognisestheimportanceofcontextandawhole-of-governmentapproach,inparticularforchangingthebehaviourofkeyactorsandmotivatingpoliticianstouseperformanceinformation.Thelimitationsandtensionsofperformancebudgetingandperformancemanagementarealsodiscussed,aswellasproblemsofmeasurementandtheefficientuseofperformanceinformation.
Agreatdealofrhetorichassurroundedtheintroductionofperformancemanagementandbudgeting.Supportersclaimthatithasthecapacitytotransformgovernments.However,itisimportantthatthisreformshouldnotbeseenasapanaceaandthatgovernmentshaverealisticexpectationsaboutwhatitcanachieveandthetimeneededtoreachtheseobjectives.
Evencountriesthathavebeenusingthisapproachforover15yearscontinuetostrugglewithissuesofmeasurement;thisisespeciallythecaseforoutcomes.Akeychallengeforallcountriesisobtaininggoodqualityinformationwhichisvalid,reliable,andtimely.Numerouschallengescanbeencounteredincludingsettingclearobjectives,findingaccuratemeasuresofperformanceandhavinggoodsystemsofdatacollection.
Settingobjectives:
Forsomeagenciesorprogrammes,evensettingclearobjectivescanbeaproblemwhenthereisnoagreementonwhatthemissionis,ortherearediversemissions,overlappingandfragmentedprogrammes,andstakeholderswithdifferentinterests.
Findingaccuratemeasuresofperformance:
Thedesignofmeasuresismadedifficultbyfindingmeasuresforspecificactivities,andbyrelatingwhatanagencyorprogrammeactuallycontributestowardsachievingspecificoutcomes.Outputandoutcomemeasureseachpresentadifferentsetofchallenges(OECD,2002b).Outcomesaretechnicallymoredifficulttomeasure;theyarecomplexandinvolvetheinteractionofmanyfactors,plannedandunplanned.Also,thereareproblemswithtimelagissuesandinsomecasestheresultsarenotwithinthecontrolofthegovernment.Outcomes,however,haveastrongappealforthepublicandpoliticians.Mostcountriesappeartohaveadoptedacombinationofoutputsandoutcomes.
Establishingandmaintainingsystemsofdatacollection:
Toensurequalitythereneedstobeaprocessbywhichdatacollectedareverifiedandvalidated.However,settingupandmaintainingthesesystemscanbebothcomplexandcostly.AsdiscussedinSection6,theauditingofperformanceinformationcanhelptoimprovestandardsandprovidesomelegitimacyforthereportedresults.Itisespeciallychallengingtoassurethequalityofthedatawhenagenciesaredependentonthirdpartiestoprovidetheinformation.Thisisparticularlyaprobleminfederalistsystems(Curristine,2002).
Performancetargetshelptoclarifyperformanceexpectationsforanorganisationforagiventimeperiod.Countries,however,continuetostrugglewiththeissuesoftargetlevelandnumbers.Thereareproblemswithsettingtargetstoolowand/ortoohigh.Settingtargetstoolowmeansthatagenciesarenotchallengedtoimproveperformance.Settingthemtoohigh,whileitcanmotivateorganisations,alsocreatesunrealisticexpectationsandsituationsinwhichagencieswillfail(Perrin,2002).Ittakestimetogettherightlevelandtogetthecomparativedatatorealisethattargetsaresetattoohighortoolowalevel.
Toomanytargets:
Thereisalsoanissueabouthowmanytargetstohave.Toomanytargetscreateinformationoverloadandmakeitdifficulttoselectpriorities;toofewtargetscreatedistortioneffects.Againittakestimetogetarealisticbalance.Severalcountrieshavestartedoutwithalargenumberoftargetsandsubsequentlyreducedthem.Forexample,intheUnitedKingdomwhenperformanceagreementsfordepartmentswerefirstintroducedaspartofthecomprehensivespendingreviewin1998,therewereintotal600targetsacrossgovernment.Bythetimeoftherevisedspendingreviewin2002,thatnumberhadbeenreducedto130targets(H.M.Treasury,2004).
Avoidingdistortingbehaviour:
Thisisachallengef
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