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爱尔兰主计审计长公署之政府行政改革审计-Irish advocate plan to the government office of the administrative reform auditor-general audit

日期:2018年01月15日 编辑:ad201011041017385627 作者:无忧论文网 点击次数:1335
论文价格:免费 论文编号:lw201201171530428803 论文字数:5412 所属栏目:会计师论文
论文地区:爱尔兰 论文语种:English 论文用途:职称论文 Thesis for Title
here are 3 public sector was withdrawn, two public enterprise being sold. Other public business department, sell to attract private sector investment state-owned commercial enterprise, as to the future capital investment financing way also recognized.

The private sector also through the other forms involved in the public services. Including: "public or private cooperation", mainly appear in large-scale infrastructure projects, such as bridge construction. With the implementation of the early public or private cooperation, cooperation with more "design, construction" agreement as the foundation, is more and more recently appeared "design, construction, operation, maintenance" forms of cooperation. Some public service is through the contract form provided by private enterprise, such as the 2000 on the establishment of the new national motor vehicle detection system. These private sector participation in public service mode, can to "organization type private".

As independent communication, electric power industry regulators to establish, with important infrastructure and public undertakings the scope of supervision and degree of also produce a change, also influence the existing regulatory power range, such as the central bank.

Second, the Irish advocate plan of the office auditor-general audit law

1923 years of the promulgation of the accounting audit fostering both "(its predecessor is 1866" financial and auditing law), the Irish Lord auditor-general program regulations of the authority and responsibility. In 1993, the Irish parliament to the accounting audit fostering both of the larger revision, among which are authorized to conduct the performance auditing auditor-general advocate plan. This project for the Irish Lord auditor-general's office for administrative reform project performance audit provides legal basis. The performance of the project on government reform audit inspected object as follows: public sector management of resource usage, obtain or disposal of the economy, efficiency degree; According to the most advantageous any reasonable principle has been with the result of the effect; Evaluation of public departments use system, procedures and the effectiveness of the actual work. The Lord shall have the right to decide to need to auditor-general plan which project performance auditing.

Three, Ireland advocate plan of public services reform auditor-general's office of performance auditing

By the end of June, 2000, Irish Lord auditor-general agency plans have been 35 performance auditing items, including performance audit report no. 15 "Irish public department administration budget" and the government or directly related administrative reform. Other performance audit report, the recent reform the management mode and the standards required, is used as the criterion or used to standards to evaluate public department operation performance in the link or their effectiveness evaluation of the ability development degree.

For the Irish public departments of the administrative budget performance audit in complete in 1996, at the second of three years budget agreement deadline. Irish Lord auditor-general's office to take corresponding project inspection method reform objectives established's progress. Specific include: visit the running cost to provide public services and whether the department managers reduced to resources governs the extent of the expanding power. Irish finance management reform process in the role of the same in the audit inspected.

Recently, the department also completed in government performance management and development of the drive system environment public service training and development performance auditing.

In addition, the department is in the administrativ