苏格兰的绩效管理与最优价值审计：理论与实践研究报告外文翻译.docVIP

外文文献翻译 原文： Performance Management And Best Value Audit In Scotland：A Research Note On Theory And Practice Audit Scotland highlights West Lothian’s approach in its 2005 overview report as a model of good practice. It states: Priorities should flow from the overarching Community Plan, through the Corporate Plan to individual Service Plans. This does not in fact show priorities at all it assumes these flow downwards from the plans，but produce no evidence linking priorities and budgets. What it does not do, as the Audit Commission in England observed, is identify a few clear priorities which provide wider criteria against which departmental spending proposals can be assessed. By comparison, Inverclyde Council received ‘the most critical report of a Best Value Audit which we have received so far. It highlights extensive and fundamental weaknesses in leadership and direction’. The problem for evaluation research is that the Commission simply asserts that its comprehensive planning, budgeting and performance management model is best practice, it does not validate this with empirical research evidence to support this judgement. In most councils, however, there is only limited evidence of progress in integrating planning, budgeting and performance management. Only three councils were regarded as developing ‘policy-led budgeting’. The need to better link budgets with plans is a recurring criticism of councils. Only three of the councils are regarded as following best practice, matching resources to corporate priorities, and redistributing funding rather than following historic trends. Most authorities are deemed to have a ‘traditional’ approach to budgets, reflecting the previous year’s baseline, with little redistribution of resources, and weak links to service plans. The evidence on which these judgements are made is not presented in the reports. The Commission advocates ‘policy-led budgeting’, but never defines it, nor provides any exposition of what it requires in practic