外文翻译--政府绩效：教训和挑战-精品.doc

外文翻译--政府绩效：教训和挑战-精品.doc

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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