BUDGETING, AUDITING, AND EVALUATION: FUNCTIONS AND INTEGRATION IN SEVEN GOVERNMENTS
Book ID/图书代码: 13149014B73294
English Summary/英文概要: The end of the twentieth century is shaping up as a period of volatile change and transition. As governments the world over work to sustain public policy and develop much needed policy initiatives, there is an increasing need for better budgetary management and sound evaluation of both past and prospective policies. Budgeting, Auditing, Evaluating presents in-depth, comparative examinations of budgetary processes in seven major Western governments.
The contributors focus specifically on the important links between budgeting, auditing, and policy evaluation. These are examined as elements of an interactive process that plays a major role in government decision making. Although the three elements are institutionally and functionally distinct, auditing and evaluation generate information that has a measurable impact on government programs and their management. As each chapter demonstrates, national experiences show considerable variation in the development and linkage of budgeting, auditing, and evaluation. The authors identify both commonalities and divergences and make comparative statements of the consequences of these for the policy process.
Chinese Summary/中文概要: 二十世纪末被塑造为一个周期波动的变化和转型。随着世界各国政府的工作,以维持公共政策和发展急需的政策措施,有更好的预算管理和过去和未来的政策,完善的考核的需求日益增加。预算编制,审计,评估礼物的深入,预算过程的七大西方国家政府比较检查。
作者特别关注预算之间的重要联系,审核和政策评估。这些检查是元素的一个互动的过程,政府决策过程中起着重要作用。虽然在制度上和功能上不同的三个元素,生成审计和评估信息,有一个可衡量的影响政府项目和他们的管理。每一章表明,国家的经历显示相当的变化发展和联系的预算、审核和评价。作者发现共性和差异,使比较语句这些政策的后果的过程。(LNL)
Awards/获奖情况:“解释的“理性”预算改革比比皆是,然而这编辑卷提供了一个新的比较的视角。案例研究的预算、审核和评估七个西方国家说明了各种约束放置在这些功能的集成——一个理想,或“成熟”系统的全面预算…编辑提供实证和理论结论关于联系的三个功能在不同的国家,并建议条件整合可能促进。”——A. M. Khademian,选择。“Explanations for the failure of "rational" budgeting reforms abound, yet this edited volume provides a fresh comparative perspective. Case studies of budgeting, auditing, and evaluation in seven Western nations illustrate the various constraints placed upon the integration of these functions--an ideal, or "mature" system of comprehensive budgeting… The editors offer empirical and theoretical conclusions regarding linkage of the three functions in different nations, and suggest conditions under which integration might be facilitated.” —A. M. Khademian, Choice
About the Author/作者介绍: Bob Segsworth是加拿大的Laurentian 大学政治学副教授,在加拿大公共管理上,项目评估的加拿大杂志,和行政学院国际评论上广泛发表。
Bob Segsworth is associate professor of political science at Laurentian University, Canada and has published widely in Canadian Public Administration, Canadian Journal of Program Evaluation, and the International Review of Administrative Sciences.
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