【精品文档 397关于zheng府公共部门绩效审计有关的外文文献翻译成品：西班牙地方zheng府中的绩效审计：一种前瞻性的实证研究（中英文双语对照）

此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就一次的事！ 外文标题：Developing perance audit in Spanish local government: an empirical study of a way forward 外文作者：Carolina Pontones Rosa, Rosario Pérez Morote and Malcolm J. Prowle 文献出处: Public Money perance audit; Spain; survey. Unlike many other countries in the developed world, perance audit in the Spanish public sector has not advanced very quickly, and the progress which has been made has happened in a disjointed manner. Moreover, the current financial situation in the Spanish public sector suggests that while perance audit could be a key tool for improving public sector perance, there is a paucity of research on this issue. This paper describes recent empirical research concerning the development of perance audit in Spanish local government. The authors discuss some of the key issues involved in the extension of perance audit in Spanish local government and make recommendations for its improvement. The main questions addressed are: •What is the current position regarding the development and application of perance audit in Spanish local government? •Is there sufficient auditing in Spanish local government concerning perance improvement and accountability? •What support is there for possible changes to Spanish audit regulations? •What is needed to develop and apply effective perance audit in Spanish local government? The nature of perance audit For the purposes of this research, the literature was considered under three themes: The relevance of perance audit in the public sector The term ‘new public management’(NPM) describes public sector res carried out in late 20th century in many countries (O’Flynn, 2007). One aspect of NPM (Azuma, 2005) has been a focus on improved perance, and Holmes (1992) described a recurring theme of public sector re involving both improving perance and enhancing accountability. Some authors argue that the implementation of perance measures has often been t