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1、0外文文獻翻譯外文文獻翻譯原文：GovernmentPerfmance:LessonChallengesThisarticleconcentratesonattemptsbyOECDcountriestointroduceperfmancebasedresultsbasedbudgetingmanagement.Theneedtoenhancepublicsectperfmancehasbecomemeurgentasgovernmen

2、tsfacemountingdemsonpublicexpenditurecallsfhigherqualityservicesinsomecountriesapublicincreasinglyunwillingtopayhighertaxes.Perfmancebudgetingperfmancemanagementseektomovethefocusofbudgetingmanagementaccountabilityawayfr

3、ominputstowardsresultsi.e.bettervaluefmoney.DrawingondatafromtheOECDWldBankBudgetPracticesProceduresDatabasethearticleexplesthetrendscountryapproaches(differentphasesvariousobjectives)discussesaccountabilitytothepublic(i

4、ncludingexternalperfmanceauditing)recognisestheimptanceofcontextawholeofgovernmentapproachinparticularfchangingthebehaviourofkeyactsmotivatingpoliticianstouseperfmanceinfmation.Thelimitationstensionsofperfmancebudgetingp

5、erfmancemanagementarealsodiscussedaswellasproblemsofmeasurementtheefficientuseofperfmanceinfmation.Agreatdealofrhetichassurroundedtheintroductionofperfmancemanagementbudgeting.Supptersclaimthatithasthecapacitytotransfmgo

6、vernments.Howeveritisimptantthatthisrefmshouldnotbeseenasapanaceathatgovernmentshaverealisticexpectationsaboutwhatitcanachievethetimeneededtoreachtheseobjectives.Evencountriesthathavebeenusingthisapproachfover15yearscont

7、inuetostrugglewithissuesofmeasurementthisisespeciallythecasefoutcomes.Akeychallengefallcountriesisobtaininggoodqualityinfmationwhichisvalidreliabletimely.Numerouschallengescanbeencounteredincludingsettingclearobjectivesf

8、indingaccuratemeasuresofperfmancehavinggoodsystemsofdatacollection.2manytargetscreateinfmationoverloadmakeitdifficulttopriitiestoofewtargetscreatedisttioneffects.Againittakestimetogetarealisticbalance.Severalcountrieshav

9、estartedoutwithalargenumberoftargetssubsequentlyreducedthem.FexampleintheUnitedKingdomwhenperfmanceagreementsfdepartmentswerefirstintroducedaspartofthecomprehensivespendingreviewin1998therewereintotal600targetsacrossgove

10、rnment.Bythetimeoftherevisedspendingreviewin2002thatnumberhadbeenreducedto130targets(H.M.Treasury2004).Avoidingdisttingbehaviour:Thisisachallengefallgovernments.Possibleperverseeffectsincludegoaldisttion–thatisganisation

11、smanagersfocusingonafewspecificindicatstargetsusuallythemostachievable“saleable”attheexpenseoftheoverallobjectivesprogramme.Inextremecasesofgoaldisttionagenciesstaffunderpressuretomeettargetsmaydeliberatelypresentmislead

12、inginfmation.InmanyOECDcountriestheobjectiveofintroducingperfmanceintothebudgetprocessistoimprovebudgetarydecisionmakingtoactasanincentivefagenciestoimproveperfmance.Mostcountrieshowevercontinuetostrugglewiththisapproach

13、.Asdiscussedaboveoneofthekeyissuesisobtaininggoodqualityreliableperfmancedata.Brieflyotherchallengesincludeestablishingsomelinkbetweenfinancialinfmationperfmanceinfmation.Thisisparticularlychallengingfoutcomemeasures.Inm

14、anycountriestherearealsoproblemswiththestructureofthebudgetaccountingissues.Budgetstendtobestructuredinaccdancewithinstitutionalfunctionalboundariesnotaccdingtoresultscategies.Alsoifthereisnosystemofcostrecdingitisdiffic

15、ulttorelatetruecoststoresults.Gettingtherightmixofincentives:Thisisparticularlyimptantwhencountriesuseperfmanceinfmationinresourceallocation.Afundamentalquestioniswhetherfinancialrewardsshouldbegivenfgoodperfmancebadperf

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