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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

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

The 1980 s, western countries slow economic development, and to enter into a relatively long setting. In this period, governments have come to realize, used to produce economic role of the administrative management system is already no longer adapt to the requirements of the development of productivity, the need for the government and administrative management system to reform to promote the new round of economic development. In 1987 The United Nations economic and cooperation organization (OECD) of Public Management Service Institute subordinate (The Institute of Public Management Service, PUMA) proposed "The administration is The Service, The Public is The customer", and The view of widely acknowledged. Then, governments have started to reform, in order to realize the functions of the government to change from management service, and do compression public spending, improve productivity to better use of public funds for the public to provide quality service.

In order to evaluate the effect of government administrative reform, improve the efficiency of the government reform, nations highest audit institutions on reform project performance auditing. Irish Lord auditor-general's office also project in the 1990 s a preliminary practice.

A, Ireland public services reform situation

In the 1980 s, the Irish government mainly through the overall cut costs, to limit public department staff overall spending and the central strictly limited spending way to control such as public spending. But, people gradually realize that continue to implement the policies will weaken the public sector to the public service ability to provide the necessary for a long time. Since 1990, in order to make the Irish public service to be more perfect, to realize service results as the guidance of public service, the Irish government began to the administrative department for reform.

In 1991, the public service department began to carry out administrative budget. The administrative departments can get fixed amount of the three-year budget, in total budget, within the scope provided funds use a higher degree of freedom. Of course, the Irish government in the budget agreement clearly specified budget money manager are required to achieve performance standards. Implement the system's main purpose is to improve the efficiency of the administrative department and effect, reduce the operating cost.

In 1994, the Irish government began to carry out the Strategic Management action (Strategic Management Initiative), aims to ensure public department can provide high quality service to the public, for economic and social development to make the biggest contribution and effective and efficient use of resources. To achieve these goals, the government plans in the following six aspects of reforms:

"Customer service

"Human resources management

"Financial management

"Public affairs open and transparent

"Regulating the government behavior

"Information technology

At present, the strategic management in the implementation of the action. In 1997, the government began to establish customer service plan. The legal basis for this reform is promulgated in 1997 the "public service administration law, it will be given formal management power and responsibility down to each department. The bill also calls for the government to make strategic planning department, the first strategic planning is 1998 to 2000 years. 1997 promulgated "information freedom law" regulation, the public has the right to obtain public sector activities and decisions of the information, including the result, production and efficiency evaluation, the new financial management system also within departments set up. By May 2000, administrative service areas has established a comprehensive performance management mode.

In Ireland, the privatization of the public sector in the reform step. Through the public flotation, t