绩效审计与公共管理改革外文翻译

外文翻译审计和管理姓名：王伟国学号：120107230原文:Auditing And AdministrationSchools of public administration over the years have given attention bordering on idol worship to "who gets what, when, and how." In some ways that worship is understandable. Public budgeting and the appropriations process are at the heart of policy and decision making in American government. Schools and programs in public administration teach budgeting under a variety of titles. When contemplating career opportunities, their students learn that budgeting is where the action is.Regrettably, little attention has been given in American public administration to issues of accountability how funds are used; how their use is reported to the public; and what impact funding has had. Auditing raises these questions and provides answers.' But auditing is little known in public administration circles and, with few exceptions, public administration does not teach auditing.' The concept of financial, efficiency, and effectiveness accountability is almost foreign to public administration students and to public managers. The current interest in program evaluation by executive branch agencies does not address the deeper and more lasting issues: how are public sector managers to report to legislators on the use of public resources? Can this be accomplished as an integral part of the budget process? Public administration programs must explore answers to these questions.Since mid-1990s public executive agencies in the United States have dramatically expanded evaluation activities. This expansion has been marked by the establishment of large planning and evaluation staffs in cabinet level departments of the federal government, the publication of numerous books on the topic, the appearance of journals devoted exclusively to evaluation, and the introduction of evaluation courses and fields of concentration at major universities Nevertheless, the considerable growth and change of formal post audit and evaluation activities at the state legislative level has gone largely unnoticed. The U.S. General Accounting Office GAO, created in 1921, has received somewhat more attention. However, its important role as a congressional agency is still not well understood. State legislatures evaluate existing government programs departments require authorization for new programs. But the publication of formal performance audit reports has become a widespread phenomenon only in the1970s. The number of performance-type reports sent to the Legislative Program Evaluation Section LPES Clearinghouse at the Eagleton Institute of Politics of Rutgers University has grown from five reports published in 1971 by one New York State agency to 134 reports published by state legislative audit agencies in 20 states in 1977.The growth of performance audit reports reflects the growth of the organizations which produce them. The Council of State Governments reported that in 1998 there were only five states where sole post audit responsibilities rested with a legislative auditor. By the mid-1970s the number had grown to 25 and in others the legislatures shared post audit responsibility with executive branch agencies. By the 1977-78 biennium 44 states had at least one legislative staff agency with primary responsibility for the post audit function.Regrettably, little attention has been given in American public administration to issues of accountability? how funds are used; how their use is reported to the public; and what impact funding has had.There are two major structural approaches to performanceAuditing in state legislatures. One places the performance auditing capacity in the office ofthe legislative auditor. In most cases the legislative auditor and his staff are responsible to a legislative audit committee which includes members of both chambers and political parties. Traditionally, legislative auditors confined their activities to financial and compliance audits. Recently, auditors have increased efforts to assess not only efficiency but also the effectiveness of state agencies and programs.In 1967, for example, the Montana Office of the Legislative Auditor placed the performance auditing capacity in the legislative auditor's office. Before 1973, however, the office produced only financial-compliance audits. Since then the auditor has issued performance audits covering topics such as workmen's compensation, the state motor vehicle pool, and milk price regulations. In addition, eight sunset reviews have been carried out, covering state regulatory boards such as those on accountants, plumbers, and banks. Other states which employ the post audit approach include California, Hawaii, Illinois, Kansas, Minnesota, and TennesseeThe establishment of a special purpose legislative audit or evaluation committee with its own professional staff is a second approach to building a performance audit capacity. These staffs generally conduct performance reviews, while the more traditional audit work is left to the states' audit agencies. In all cases these committees include members of both political parties. The Connecticut Program Review and Investigations Committee, established in 1972, is an example of the special purpose committee approach. Originally limited strictly to performance evaluations, the committee received statutory power in 2001 conduct investigations authorized by legislative resolution. In 1999 the legislature gave the committee the responsibility to conduct sunset reviews. The committee, with a staff of about 10, has published 12 program evaluations on topics such as vocational education, medicaid, and juvenile corrections. It also has conducted investigations of the Department of Environmental Protection and civil rights compliance by several departments. Other states using this structural approach include Massachusetts, Mississippi, New York, Virginia, and Washington.Despite the different structures for performance audit efforts, staff directors agree on the need to recruit staff without regard to political affiliation. Most staffs include fewer than 15 professional employees. Almost all agencies try to hire people with varied educational backgrounds.The most prevalent academic disciplines include business and public administration, and the social sciences. A few staffs include lawyers, behavioral and natural scientists, and statisticians. Staff directors believe that basic research competence, analytical ability, and oral and written communication skills are more important than backgrounds in specific fields. In contrast, individuals with strong backgrounds in accounting and finance continue to perform financial audits. Most state legislative audit staffs follow the general guidelines set down in the GAO's 1972 "Yellow Book," Standards for Audit of Governmental Organizations, Programs, Activities, and Functions. The Yellow Book covers standards for audit work such as staff qualifications, planning, supervision, evidence, reporting, and review .One major difference among the staffs is the degree to which legislators participate in various stages of the projects. In most states legislators formally chose the topics for study while the staff always designs the audit reviews and collects the data. In a few states legislators participate by holding legislative hearings, visiting program sites, or in one state even assisting in interviews. Staff personnel analyze the data, reach conclusions, and draft audit reports.In almost all states the staff drafts recommendations. Legislators normally participate in the recommendations process through adopting, modifying, or rejecting them. Adoption by legislatorscan mean merely rubberstamping staff recommendations or actively debating and altering those recommendations.Most legislative audit agencies send a copy of completed final reports for comment to the executive branch agency under review. These comments are published as part of the reports. Many post audit agencies conduct regular report flow-up activities Annual staff reports note the extent of progress in implementing report recommendations by the legislature and executive branch. State legislative auditors are placing renewed emphasis on the specific uses made of the reports by both legislative and executive officials.The considerable growth and change of formal post audit and evaluation activities at the state legislative level has gone largely unnoticed.Executive agency officials do not always view the process this way. They fall into the ready trap that if only more money were available more good would result. If left to themselves, it seems likely that public works and highway departments would surely pave the whole nation with concrete. This type of agency thinking gave birth to a wildlife flyway and feeding system proposed for varied species of fowl as they crossed through the Tennessee Valley .When presented to the Board of Directors of the Tennessee Valley Authority, officials estimated that 100,000 birds, including innumerable ducks, could be expected to use the system. When the board chairman discovered the cost would be $100,000, he exclaimed: "My God, that a buck a duck!" No one knows if feeding a duck on its way to wintering in better weather is worth a dollar, but it is not a bad way to think about the flyway and feeding system program.Overly zealous quest for audit implementation, however, can lead auditors to avoid important areas, where either controversy or disinterest could result in a lack of action on staff recommendations. This would impair, rather than assist, legislators in their oversight responsibilities.The easiest way to improve an audit implementation score is to learn what key officials want and then put it in an audit report. No one advocates that strategy. Simply providing objective information for consideration in future decisions is a crucial task of performance audit-evaluation.Many audit-evaluations bring to the attention of key officials potential problems before they become actual and costly ones. A Kansas audit on water use policies recommended ways to improve existing water laws and integrate current information about water use for more effective management of current water resources. The audit has served as a study document for legislative hearings and regional conferences on water use, and its findings and recommendations should enable planners to make better decisions on water supply years from now.Many important effects of the audit process are intangible and thus not readily susceptible to measurement. The labels "watch dog" and "bird dog" did not come to audit agencies by accident. Audits of government agencies have long been considered valuable because they are believed to help minimize fraud, waste, mismanagement, and unrealistic budget requests. Like a regular medical examination, this "preventive effect" is valuable but difficult to measure in dollars. There are instances of officials resigning after completion of an audit in protest, in anger, or in sad recognition of the audit's accuracy. Such resignations-like that following publication of the South Carolina Medicaid Audit-are not evidence of implementation in any precise sense, but lend support to the view that good audit work promotes better management.There seems to be great enthusiasm for distributing appropriate shares of the public purse, but little concern for evaluating what is accomplished with the shares.Audit work requires objectivity, professionalism, and freedom from political pressures, which suggests a considerable degree of independence within the legislative setting. This difficult balancing act looks more precarious when one considers the evidence produced in the seven case studies? two of the seven key factors likely to lead to audit implementation are legislator approval of audit report topics and legislator interest in the audits. These factors suggest the need for a strong sensitivity and linkage to the legislature. The most promise of reconciling these contradictory strong forces lies in a healthy term of office for the head audit official, with difficult removal provisions, and the power of staff appointment reserved to the chief auditor.Without such assurances, the controversy which inevitab inevitably surrounds performance audit work is likely to bring disappointing results-less than totally objective work performed by a less than totally professional staff. The schools of public administration have not played a major role in the development of public sector auditing. Yet many of the leading concerns of government auditing should be the concerns of public administration.Few professors of public administration teach auditing of any variety. Courses in legislatures as organizations are scarce. Those that exist focus primarily on law-making and usually ignore the oversight and accountability responsibilities of legislatures.The direction of courses in public administration schools is subject to many competing emphases: for example, behavioral research, quantitative research, and institutional research. None of these options should allow students to escape from some basic core work in economics and finance, research techniques statistics, interviewing, surveys, etc., accounting, and oral and written communications-all of which are essential to understanding and performing effective audit and oversight work. Given the lack of exposure to auditing, it is not surprising that so many eager young public administration students go forth seeking policy analysis positions- if they cannot immediately be president, governor, or secretary of state, they at least want to tell him how he should do his job. There is little interest in the mechanics of understanding how and whether government works, and in improving service delivery. There seems to be great enthusiasm for distributing appropriate shares of the public purse, but little concern for evaluating what is accomplished with the shares.Pubic administration has failed American governmental and financial administration by not stressing that public officials must be held accountable for the financial resources entrusted to them. Accountability includes financial, compliance, and performance auditing. Careful financial reporting and auditing is required. Periodic outside examinations of organizational and program efficiency and effectiveness should be understood and welcomed. Public administration education and training should stress accountability in general and the audit function in particular. Such education is long the audit function in particular. Such education is long overdue.出处：Richard Brown. Auditing And Pubic Administration [J]. Interal Auditor, 2010,16: 60-65.译文:审计和管理多年以来，公共行政管理学校在对公共资金问题上给予了足够重视，这些问题包括“谁得到什么，在什么时候，以及通过怎样的方式得到。

绩效管理外文翻译外文文献中英翻译____________________________________________________________________ ________________________ Performance management-how to appraise employee performance AbstractPerformance appraisal is an important content of human resource management in modern enterprises. According to the problems existing at the present stage Chinese enterprise performance evaluation, put forward the improvement measures to improve the performance appraisal. Performance management is the responsibility between managers and employees and improve the communication performance of the ongoing. The partners should understand why they become partners, thereby supporting the work. Performance evaluation is a part of performance management, do not confuse the twoIntroductionChallenges of performance managementReasons to avoid performance management: Manager: reports and program has no meaning; no time; afraid of conflict; feedback and observation. (performance management, prevent problems in investment in time, ensure the managers have the time to do the thing you should do staff: bad experience; what was about to happen no bottom; do not understand the significance of performance management; don't like received criticism. Criterion two, performance management,organizational success: 1 Factors: coordination among units means,towards a common goal; problem, find the problems, find problems or prevent problems; obey the law, be protected by the law; make major decisions, a way of getting information; improve the quality of staff,to make the organization more competitive., performance management of organization,must be useful to managers, the only reason of performance management is to help employees to success. to understand better how to design and what made him act. , the performance management challenge is how to find practical,meaningful ways to finish it, which need thought and wisdom.Performance management is a systemThe performance plan -- starting point of performancemanagement:employees and managers to work together, as employees do what, do what degree of problem identification, understanding.Continuous performance communication: both tracking____________________________________________________________________________________________ progress, find the obstacles that affect performance and process so that the two sides success required information. Communication methods: (1) around were observed;(2)employees; (3) allow employees to work review;Performance diagnosis: to identify individuals, departments and organizational performance by the real reason for the problem of communication and problem solving process.Performance management is a small system in the large system. If you want to get the maximum profit, must complete the performance management process,and not a part of.Performance management and strategic planning, budget,staff ,employee salary incentive system, improve the quality of plans are related. Do the performance management process to do the preparation of 1, there are two key points: with the staff to collect meaningful, to establish the information needed to measurable goals; to do some basic work, so that in the whole process of performance management and employee can fully cooperation. In part, access to information and data of performance management effect is it can help organizations, units and employees towards a direction some "target"information each employee's job description; (2) employee last performance review data and related documents.The performance plan three steps: preparation, meeting, finalize plans. your job, you should do what, how to measure your success, sets threat mosphere and seize the key; to review the relevant information, ask more,talk less; the job duties and specific goal; determine the success criteria; discuss what are the difficulties and need what help; discuss the importance level and authorized to ask problem; 4, note: in the performance management process, should pay attention to communication with staff thought is the action guide, to carry out effective performance communication, we must pay attention to in the thought. All aspects of the performance communication throughout theperformance cycle, plays an important role in any one link in the chain, leaving the performance communication, any unilateral decisions managers will affect the enthusiasm of the staff, performance management. No performance communication there is no performance management. In orderto make the performance management on the right track, truly play its role,enterprises must____________________________________________________________________________________________ put the supervisor and employee performance communication as a priority among priorities to research and development, through the system specification, performance management become competent habit, the habit of employees, to solve the performance problem employees work for dialogue and exchanges, the performance management into effect.Three methods of performance evaluation: Predicament 1, individual performance evaluation --: the best opera actor and amateur orchestra concert.The opera actors play the extreme, but the effect is very bad. No one is isolated,only focus on the individual, can not solve the problem. We call on an individual basis on employee performance evaluation, but if we emphasize individual performance but not the antecedents and consequences and conditions of performance, we do not progress, because we did not find the real reason -- may be because employees can not control things and punish employees, may also be because of the wrong reason 2, regardless of the what way to assess performance, avoid two traps are important: 1) don't do performanceproblems or"always the fault of employees" this hypothesis; 2) without any assessment can give the "why" and "what is happening in the picture". Evaluation is just the beginning, is a further discussion as well as the starting point of diagnosis. Three methods of performance evaluation: 3, 1) rating method:: features, to and behavior project; identify each project performance level gauge and other ways. Advantages: easy tofinish the work of assessment. Disadvantages:forget why do this work;too vague, in the performance plan, prevention,protection and development staff and so did not what role in improving methods:with employees regularly write brief conversation; evaluation; interpretation and evaluation project meaning; together with the staff rating 2)ranking method:forcing staff to compete with each other, havestimulation can be short term, long term may cause internal malicious competition. 3) target and standard evaluation method: Standard: according to the prior and employees a series of established criteria to measure the performance of employees. Advantages: the personal goals and work together to reduce the possibility of target; both sidesdisagree;defect: need more time; text work more; more energy.Communication method and communication technology____________________________________________________________________________________________Way of thinking: the process of performance management is theprocess of communication.Relationship with the staff is not onlyreflected in the behavior on performance management, but also shouldreflect the daily and how successful way of thinking: A, the process of performance management is a complete process together with the staff, not a for staff B, except for some unilateral disciplinary action, performance plan, communication and assessment should adopt a cooperative mode; C, most of the staff, once you understand what they are asked to do things, will try the method can meet the requirements D,performance management is not the purpose of staring past mistakes, clear posibility, but in the problem solving problems and possible e, performance deficit to be clear, the cause of the deficit, whether for personal reasons or the system reason; F, in most cases, if the manager will support staff as their work,so that each employee 2, must set some skills communication skills: Manager here guide employees to participate in the discussion process and understand the process of responsibility. Purpose: don't most probably it did not actually happen. Be prepared to establish a common responsibility and each stage all contribute to the relationship, the target. Clear the common responsibility: to improve the performance is not only the responsibility of the staff. Clear procedures: prevent conflict resolution skills: clear individual responsibility, invites employees to take advice. For the people of the criticism and comments: avoid if you don't listen, you don't know what you talking about,could you be quiet for a while, you read the report in the past did not remarks:avoid such as how many years, you always can't finish the job on time, we have ried that, there is no with the need need making guide guilty intent: to avoid if you really care about theteam, you should work harder; I guess you don't care about this project not appropriate advice and sure: avoid as I know the project is late,but I'm sure you'll catch up; you will do well. You will understand the need,need to unsolicited advice and sure: avoid you must do it; this is the only way; to finish this today, and put it on my desk. A provocative question: Why did you say those who avoid. What you think; is the needto need; what is you get this conclusion? Don't trust to avoid language: are you sure you can finish on time?I've heard you need to exaggerate these need: avoid you never finish the work on time; you always try to reject my proposal. The cooling technique of fierce debate.____________________________________________________________________________________________The performance of a, discuss the process of dispute, we should pay attention to two goals: must make suggestions on conflict; avoid damage relations, cause new problems in the future performance. B, give employees a vent frustration and anger for feeling, not very fastcounter attack. C, remember the people when they do appear conflict. D, the way of handling conflicts: conflicts through persuasion, won theright to try to understand the means; staff positions, find a solution. E, conflict is the most effective treatment technology is active listening.F, and be confused in mind or angry employees dealing, the basic principle is the first concern of his emotional. G, disputes arise, request the dispute settle ment measures, but never from the subject. H, too excited, communication should be suspended.The performance of communication is the core of performance management, is refers to between the employers and employees performance evaluation reflects the problems and evaluation mechanism itself to conduct substantive interviews,and tries to seek countermeasures, a management method for service in the later stage of enterprise and employee performance, improve and enhance the.A process of performance management is on the lower level on the performance target setting and implementation and ongoing two-way communication.____________________________________________________________________ ________________________绩效管理——如何考评员工表现摘要绩效考核是现代企业人力资源管理的重要内容。

公共部门绩效评论外文翻译文献4-1 公共部门绩效评论外文翻译文献(文档含中英文对照即英文原文和中文翻译)译文：公共部门中的绩效悖论一、引言现在，国家投入了比以往任何时候都要多的注意力、时间和金钱在公共部门的绩效衡量和评价上（经济合作与发展组织［的绩效衡量和评价上（经济合作与发展组织［OECD OECD OECD］］，19961996；；Pollitt & Bouckaert ，2000；p.87；Power ，1997）。

基于结果的管理是各级公共部门一整天的话题，从地方、区域、国家，甚至前国家。

学校和大学，地方政府，其他行政组织，发展援助机构（非政府组织和国际非政府组织），和组织，世界银行都参与绩效结果上的数据和信息制造，如果可能的话，也包括对绩效结果的影响。

上的数据和信息制造，如果可能的话，也包括对绩效结果的影响。

Power Power Power（（19941994，，19971997，，20002000）甚至提到“审计爆炸”或“审计的社会”）甚至提到“审计爆炸”或“审计的社会”。

新公共管理领域的信徒将一个高度优先事项归于计量产出和成果。

他们旨在根据这种理想信息基础上的新政策和管理活动，使得政策的执行更有效率和效力。

但是，评价研究表明，很多试图引进基于结果的管理方式最后仍然不成功（例如Leeuw & Van Gils, 1999, 荷兰研究述评）。

不过，衡量产出、成果、和评价活动的需要在政治家和行政人员发表的改善政府工作表现的声明中仍然是一个重要的组成部分。

员发表的改善政府工作表现的声明中仍然是一个重要的组成部分。

下面，我们将表明以下观点：公共部门产出计量的增加会导致某些意想不到的后果，的后果，不仅可能会废止公共部门绩效的结论，不仅可能会废止公共部门绩效的结论，不仅可能会废止公共部门绩效的结论，也会消极地影响这个绩效。

也会消极地影响这个绩效。

也会消极地影响这个绩效。

我们我们将通过一些不同的例子表明，公共部门的一些特征在发展和使用绩效指标之后还会适得其反。

绩效评估中英文资料外文翻译文献绩效评估在组织管理中起着重要的作用，它帮助机构确定员工的工作绩效，以便提供具体的反馈和制定相应的奖励和激励措施。

为了进一步深入了解绩效评估的相关内容，本文提供了一些中英文资料的外文翻译文献。

1. 文献标题：《绩效评估：理论与实践》英文标题："Performance Evaluation: Theory and Practice"摘要：该文献探讨了绩效评估的理论基础和实际应用，介绍了不同的绩效评估方法和工具，并探讨了评估结果对员工激励和组织发展的影响。

2. 文献标题：《绩效评估的关键成功因素》英文标题："Key Success Factors in Performance Evaluation"摘要：该文献分析了绩效评估的关键成功因素，包括目标设定、反馈机制、评估标准和评估者的素质等。

研究结果可以帮助机构提高绩效评估的有效性和准确性。

3. 文献标题：《绩效评估的最佳实践》英文标题："Best Practices in Performance Evaluation"摘要：该文献介绍了绩效评估的最佳实践，包括定期评估、360度评估、绩效目标的设定和沟通等方面。

这些实践可以帮助机构建立有效的绩效评估制度，以实现组织发展的目标。

4. 文献标题：《绩效评估的技术支持》英文标题："Technological Support for Performance Evaluation"摘要：该文献介绍了利用技术手段支持绩效评估的方法和工具，包括绩效管理软件、在线评估平台和数据分析工具等。

这些技术支持可以提高绩效评估的效率和准确性。

这些外文文献提供了关于绩效评估的理论基础、实践经验和最佳实践，可以为机构设计和实施绩效评估方案提供有益的参考。

外文翻译原文Internal Auditing in the Public Sector: Promoting Good Governance andPerformance ImprovementMaterial Source: International Consortium on Government Financial Management V ol. IX, No. 1, 2009Author: Thomas AsareAbstractIn the past, managers in the public sector had a narrower range of expectations for the role of internal audit than managers in the private sector. This explains why the internal audit function in the public sector was dominated by pre-payment audits. Thus internal auditors devoted most of their time to the checking on individual transactions before the payments were made. However, in recent years internal auditing has assumed a strategic dimension and that underscores why it has become an essential component of public sector governance and financial management reforms in many developing countries. The intent of this paper is to present a position that internal auditing in the public sector, when well structured and given the required mandate to perform, improves performance and serves as a valuable resource in promoting good governance on the importance and challenges of public sector internal auditing.Keywords: Internal auditing; public sector; value addition; performance improvementIntroductionInternal auditing is a profession and activity involved in advising organizations regarding how to better achieve their objectives through managing risks and improving internal control. Internal auditing involves the utilisation of a systematic methodology for analyzing business processes or organisational problems and recommending solutions. The scope of internal auditing within an organization is broad and may include various internal control related activities such as the review of the effectiveness and efficiency of operations, the reliability of financial reporting, investigation fraud, risk assessment, safeguarding of assets, and compliance withlaws and regulations. Internal audit activities therefore provide assurance on the effectiveness of public sector entities' internal control environment and may identify opportunities for performance improvement.Definition of Internal AuditingHistorically, internal auditing was perceived as being confined to merely ensuring that the accounting and underlying records of an organization’s transactions were properly maintained, that the assets management system was in place in order to safeguard the assets and also to see whether policies and procedures were in place and were duly complied with. With changing times, the concept of internal auditing has undergone significant changes with regard to its definition, scope of coverage and approach. In some organisations, the scope of modern internal auditing has been broadened from financial issues to include value for money, evaluation of risk, managerial effectiveness and governance processes.In 1978, the Institute of Internal Auditors (IIA) defined internal auditing as: “An independent appraisal activity established within an organization as a service to the organization. It is a control, which functions by examining and evaluating the adequacy and effectiveness of other controls. The objective of internal auditing is to assist members of the organization in the effective discharge of their responsibilities.To this end, internal auditing furnishes them with analyses, appraisals, recommendations, counsel and information concerning the activities reviewed” (Ali and others,. 2007, p 25-26).The modern scope and focus of internal auditing are reflected in the current definition that was formally a dopted by the IIA in 1999: “An independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”The notable difference between the definitions of 1978 and 1999 (as repeated in IIA 2008) is the prominence of objectivity in internal audit activities and also the emphasis on the evaluation and improvement of the effectiveness in risk management and governance processes. The current definition also contemplates two main internal audit services: assurance and consulting services.Assurance services, according to IIA (2008, p.2): Involve the internal auditor’s objective assessment of evidence to provide an independent opinion or conclusions regarding an entity, an operation, a function, a process, system, or other subjectmatter. The nature and scope of the assurance engagement are determined by the internal auditor. There are generally three parties involved in assurance services: (1) the person or group directly involved with the entity, operation, function, process, system, or other subject matter - the process owner, (2) the person or group making the assessment - the internal auditor, and (3) the person or group using the assessment - the user.And consulting services, according to the same source: Are advisory in nature, and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. Consulting services generally involve two parties: (1) the person or group offering the advice -the internal auditor, and (2) the person or group seeking and receiving the advice - the engagement client. When performing consulting services the internal auditor should maintain objectivity and not assume management responsibility (IIA 2008, p. 2).Internal auditing is conducted by persons within or outside the organization and in diverse legal and cultural environments; within organizations that vary in purpose, size, complexity, and structure. Even though the above differences may affect the practice of internal auditing in each environment, conformance with The IIA International Standards for the Professional Practice of Internal Auditing (Standards) is essential in meeting the responsibilities of internal auditors and the internal audit activity (IIA 2008, p.1).Evolution of Modern Internal Auditing PracticeUntil the mid-20th century, internal auditors were primarily concerned with checking accounting records and detection of financial errors and irregularities. Internal auditing emerged as a profession in 1941, when the Institute of Internal Auditors (IIA) was founded in New York by a group of practicing internal auditors. The need for a common body of knowledge and standardization of practices was then recognized despite the fact that internal auditors worked in different businesses and industries. This was the beginning of the process of achieving an identity for internal auditing as a distinct profession concerned with providing independent appraisals for all activities within an organization and making recommendations to management.Before the issuance of the first version of the Statement of Responsibilities by the IIA in 1947 most internal auditors focused on routine tasks. Meigs (1951, p.518), describing internal audit practice in the era of 1941, stated: “To most businessmen inthat era, internal auditors were either clerks assigned to the routine task of a perpetual search for clerical errors in accounting documents, or they were traveling representatives of corporations having branches in widely scattered l ocations”.According to the IIA historical timeline, the first textbook for the practice, Brinks Internal Auditing was published in 1941. The IIA technical journal, Internal Auditor, was first distributed in 1943. The Code of Ethics was issued in 1968 and in 1978 the IIA published the Standards for Professional Practice to serve as the primary source of reference for directing an internal audit function. The first Certified Internal Auditor (CIA) examinations were written in 1974 to test the knowledge of individuals against a recognized body of knowledge before they become internal audit professionals.Today, the IIA has transformed into the internal audit profession’s global voice, chief advocate, recognized authority, acknowledged leader, and principal educator. It is internationally recognized as a trustworthy standard-setting body for internal auditing and currently has membership across 165 countries.Organizational Arrangements of Internal Audit in the Public SectorThe nature of internal audit organizational arrangement determines its independence and effectiveness. The size and complexity of the public sector have influenced the diverse forms of internal audit organisational arrangements and service delivery approaches. Internal audit structure in the public sector can broadly be classified as following either a centralized or a decentralized model.Describing these two models, Diamond (2002, p.10) states that “in the centralized model the Ministry of Finance (MOF) not only plays a key role in budgeting and allocating funds to line ministries, but also directly intervenes in ex-ante controls, placing its own staff in the line ministries. In the more decentralized approach, each line ministry takes full responsibility for spending its own budget and for ensuring appropriate checks and safeguards on the way this is spent”. The author here specifies that as pertains in the United Kingdom as well as some “mixed” model in other practice: “The United Kingdom, the origin of the Anglophone countries’ system s, has basically decentralized the internal audit function. However, there are other models based on unique approaches to internal audit, some of which appear to be a mix of internal and external audit functions”(Diamond 2002, p.11).Based on a critical assessment of current international practice, there appear to be five main means by which internal audit function in the public sector can beconfigured and these are outlined below with reference to current practices in selected countries.Internal Audit as part of the Accountant-General’s OfficeThis is the case where internal audit function is placed under the supervision of Accountant-General’s Office. A risk usually associated with this arrangement is the possibility that an officer performing accounting duties may subsequently be required to perform internal audit duties soon after performing accounting duties in the same or related department. Swaziland and Tanzania are examples in Africa where the central internal audit function of government rests with the Accountant-General's Department. This was also the practice in Ghana before the passage of the Internal Audit Agency Act in 2003.Internal Audit Function under the Ministry of FinanceIn some countries the internal audit function is supervised by a Director or a person of an equivalent rank at the Ministry responsible for Finance. In these situations, the internal auditors are either stationed at the Ministry of Finance from where they are sent to Departments to carry out their functions; or they are assigned to specific Departments where they remain at post until they are re-assigned. This arrangement has the characteristics of separating the internal audit function from the accounting and external audit functions. However, the internal audit function runs the risk of being seen as an extension of external audit because the internal auditors are not employees of the Departments as expected of internal audit staff according to the ethics of the professional practice. However, this model can provide a good level of independence for internal audit.The above arrangement is similar to that of Kenya where there is an Internal Audit Service as a department within the Treasury, the Service being responsible for providing internal audit services for all government departments and is headed by the Internal Auditor-General. The Internal Auditor-General is responsible for effective review of all aspects of risk management and control throughout the Civil Service of the Republic of Kenya. In Botswana, Uganda and Zambia internal audit staff in the Ministries are seconded from the internal audit department in the Ministry of Finance. The head of this internal audit department is a senior official in the Ministry of Finance with status equivalent to the Accountant-General.Decentralized Internal Audit function situated at the entity levelIn another scenario, internal audit has been made an integral part ofGovernment Departments in some countries. In these situations, the internal auditors are part of the organisations they work for and report to a level appropriate for taking action on internal audit recommendations. The United States has Inspector-Generals for government Departments and Agencies. The United Kingdom, the origin of the Anglophone countries’systems, has basically a decentralised internal audit function. In Africa, South Africa and Ghana are examples where the internal audit units are managed without guidance or control from the central Finance Ministry. The units form part of the departments’ own structures. However, in the case of Ghana there exists an Internal Audit Agency that is established as an oversight agency and charged with responsibility of facilitating, coordinating and providing quality assurance for internal audit practices and technical performance. The oversight agency reports to the President.Internal Audit as part of the Auditor-General’s OfficeIn some countries internal audit is a function of the Supreme Audit Institution (SAI). This configuration has not been popular in recent times as most countries are shifting away from the practice of combining internal and external audit functions under the same institution. Where such a practice exists, internal auditors report only to the Auditor-General and are subject to professional, technical guidance and supervision from only the SAI. Staffs in such cases perform mainly pre-audits rather than a professional internal auditing function. Germany is a case in point where internal auditors operate within agencies, but are subject to technical and professional guidance, as well as supervision by the SAI, the Federal Court of Audit. This was also the practice in Ghana before the transfer of internal audit responsibility to the Controller and Accountant-General’s Department.Centralized Internal Audit Function under CabinetUnder this arrangement, internal audit function acts as a centralised independent agency operating under the responsibility of the Cabinet Office and provides assurances of proper internal controls and procedures in departments and agencies. An example is the case of Malta, where Internal Audit and Financial Investigations Directorate carries out internal audit and financial investigative functions across government departments and agencies. The Directorate functions under the Office of The Prime Minister and has a Board that is chaired by Secretary to Cabinet. After the Directorate has completed an internal audit assignment, it transmits its report to the Permanent Secretary of the Ministry under whose supervision the auditee falls. The Directorate may also transmit a copy of suchreport to the auditee.译文公共部门内部审计：促进良好治理与绩效改进资料来源:国际协会关于政府财政管理，2009第一期，卷九作者：托马斯阿萨雷摘要过去，管理人员在公共部门的内部审计作用期望比在私营部门要来的小，这就解释了为什么公共部门的内部审计职能是通过事前审计为主。

外文翻译原文Performance auditing, new public management and performance improvement:questions and answersMaterial Source: Accounting, Auditing & Accountability JournalAuthor: Frans L. LeeuwIt is believed that public sector auditing leads to a more efficient and effective performance of the public sector. This assumption recently has been challenged by adherents of the new public management (NPM). Describes characteristics of NPM such as freeing up controls over and devolving greater responsibility to managers. Answers the question, why should performance auditors be interested in this phenomenon? Discusses the difficulties and challenges that performance auditors are confronted with when they want to contribute to the performance of the public sector. These refer to unintended side-effects of auditing such as ossification but they also deal with the lack of communication between auditors and auditees. Challenges implicit feedback theory, which underlies work of auditors.Gives suggestions on how to handle some of these challenges.IntroductionThis article discusses relationships between the new public management (NPM) and performance auditing (PA). Usually, it is believed that public sector performance audits as well as financial audits lead to a more efficient and effective performance of this sector. However, in several West European countries this assumption recently has been challenged. Adherents of NPM are critical with regard to this assumption．The article first describes characteristics of the new public management and next answers the question why performance auditors should be interested in this phenomenon. The major part of the paper discusses difficulties and challenges performance auditors are confronted with when their aim is to contribute to a better public sector performance. Most of the examples used and studies referred to in this contribution refer to the situation in Western-European countries like the UK and, inparticular, The Netherlands.New public management: some characteristicsIn Western Europe the concept of new public management (NPM) is becoming popular. It emphasizes economy, efficiency and effectiveness of governmental organizations, policy instruments and policy programmes. NPM strives for a greater quality of service delivery. Lesser attention is paid to compliance with formally prescribed processes, rules and procedures. Other goals of NPM are freeing up controls over and devolving greater responsibility to operating managers, creating additional flexibility or autonomy for managers, making public sector managers manage, stressing a greater focus on risk management and measuring performance．Organizational mechanisms through which these goals are achieved are the following:The establishment of quangos: quasi-autonomous non-governmental organizations and similar executive agencies functioning at arms length of (central) government.The creation of quasi-markets: the government is paying for the services, but it will no longer be providing them. Instead, welfare services will be supplied primarily by a variety of semi-independent agencies. Schools will be competing for state-financed pupils and independent hospitals will be competing with each other for patients (Bartlett and LeGrand, 1993).Privatization.Public-private sector partnerships.Policy networks. Essential for these networks is that government acts primarily as a “conductor” of different activities of different actors. Together with pressure groups, independent experts and advisory groups, government tries to define and realize policy goals．In general it is believed that through these organizational mechanisms government will get leaner, smarter, more efficient and more effective.Why should performance auditors be interested in the new public management?Given the NPM focus on efficiency and effectiveness, it looks like there is hardly a need for performance auditors to focus on reviewing NPM. Stressing the importance of efficiency and effectiveness and contributing to their realization hasalways been a central goal of PA. So why, it could be argued, bother NPM officials with audits when the goals of both activities are so similar?There are three reasons why performance auditors nevertheless are (and should be) focusing on NPM and its possible consequences:NPM has goals that converge with the goals of PA. However, there is no a priori evidence that these goals indeed will be realized. Striving for performance improvement of governments is not equal to realizing improvement. Studies on intended and unintended consequences of policy making show that goals sometimes run the risk of being so promising and challenging that politicians and bureaucrats, merely by publicly stressing their importance, believe that they are already realized. Sieber (1981) gives examples and calls this overcommitment. Performance auditing makes it possible to distinguish ambitions and intentions from realizations.Implementing NPM runs the risk of leading to unintended and undesired consequences which are counterproductive to the goals formulated. Auditing can unravel intended and unintended consequences. In the literature examples of unintended consequences are given. One is “cream-skimming” which is “discrimination by either purchasers or providers against the more expensive users: the chronically ill patient, the incontinent, confused, elderly person, the disruptive child … If purchasers can choose for whom they will purchase and providers can choose for whom they will provide, that is, if they can skim off the cream, then welfare services may not reach those who need them most and equity will not be achieved” (Bartlett and Le Grand, 1993). This example stresses the importance of having clear performance measures.Innovations like NPM run the risk of being mimicked. While the early adopters of NMP may implement the philosophy in practice and indeed create successes, later, other organizations start to imitate their successful predecessors without, however, realizing the same effects (isomorphism). Put somewhat differently: the latter organizations may have the form right, but the substance wrong. Legitimation has become more important than innovation. Performance auditing is able to unravel these different aspects of the implementation and adoption of NPM.These three reasons play an important role for auditors at The Netherlands Court of Audit to become involved in NPM. Before discussing difficulties and challenges of auditing NPM, I will first give some background information on The Netherlands Court of Audit.The Netherlands Court of Audit: mandate for and practice of performance auditing and programme evaluationThe Netherlands Court of Audit (in Dutch, Algemene Rekenkamer) is an independent body and not subject to political supervision. Its primary focus is the central government and related organizations. The Court’s structure, duties and competences are set out in specific acts of which the Budget and Accounting Act (BAA) is central. The Court, which has a staff of 300 employees, has a board of three persons (president and two members). The audit and research work itself is done in three directorates, one with a special focus on performance audits and evaluation, one with a focus on legality and one with a focus on auditing quango’s, government-sponsored enterprises and similar public-private arrangements.The Budget and Accounting Act (BAA) includes the following statements on auditing efficiency and effectiveness (article 57): “The Netherlands Court of Audit pays attention to the effectiveness and efficiency of government management, organi sation and policy” (BAA, 1991). The expression “pays attention to” means that the audit office investigates efficiency and effectiveness, in terms of procedures and regulations and through on-site investigations and programme evaluations.译文绩效审计、新公共管理和绩效审计的问题和改进方案资料来源:会计、审计和问责期刊作者：Frans.L.Leeuw 摘要：公共部门审计使得公共部门管理更有效率。

行政管理专业专用词汇英汉对照行政管理专业专用词汇英汉对照1. administration 行政管理2. administrative procedures 行政程序3. administrative law 行政法4. administrative agency 行政机关5. administrative discretion 行政裁量权6. administrative tribunal 行政法庭7. administrative appeal 行政申诉8. administrative enforcement 行政执法9. administrative inspection 行政检查10. administrative supervision 行政监督11. administrative sanction 行政处罚12. administrative punishment 行政处分13. administrative contract 行政合同14. administrative order 行政命令15. administrative document 行政文件16. administrative rule 行政规则17. administrative regulation 行政法规18. administrative decision 行政决定19. administrative act 行政行为20. administrative power 行政权力21. administrative responsibility 行政责任22. administrative accountability 行政问责制23. public administration 公共行政24. public management 公共管理25. public policy 公共政策26. public finance 公共财政27. public service 公共服务28. public interest 公共利益29. public participation 公众参与30. public opinion 公众舆论31. public relations 公共关系32. public image 公共形象33. public trust 公共信任34. civil administration 民政35. civil service 公务员36. civil society 民间社会37. civil society organization 民间社会组织38. civil rights 公民权利39. civil liberties 公民自由40. civil law 民法41. civil liability 民事责任42. civil procedure 民事诉讼程序43. civil judgment 民事判决44. civil execution 民事执行45. civil mediation 民事调解46. civil arbitration 民事仲裁47. civil compensation 民事赔偿48. civil contract 民事合同49. civil code 民法典50. social administration 社会管理51. social policy 社会政策52. social welfare 社会福利53. social security 社会保障54. social insurance 社会保险55. social assistance 社会救助56. social work 社会工作57. social welfare organization 社会福利组织58. social responsibility 社会责任59. economic administration 经济管理60. economic policy 经济政策61. economic reform 经济改革62. economic development 经济发展63. economic growth 经济增长64. economic efficiency 经济效率65. economic globalization 经济全球化66. economic integration 经济一体化67. economic competition 经济竞争68. economic cooperation 经济合作69. economic integration 经济一体化70. economic regulation 经济调节71. economic supervision 经济监管72. economic security 经济安全73. economic law 经济法74. economic analysis 经济分析75. environmental administration 环境管理76. environmental policy 环境政策77. environmental protection 环境保护78. environmental education 环境教育79. environmental impact assessment 环境影响评价80. environmental auditing 环境审计81. environmental compensation 环保赔偿82. resources administration 资源管理83. resources policy 资源政策84. resources development 资源开发85. natural resources 自然资源86. land resources 土地资源87. mineral resources 矿产资源88. water resources 水资源89. forest resources 林业资源90. energy resources 能源资源91. technological administration 科技管理92. technological policy 科技政策93. technological innovation 科技创新94. technological upgrading 科技升级95. technological transfer 科技转移96. intellectual property 知识产权97. patent 专利98. trademark 商标99. copyright 版权100. information administration 信息管理101. information technology 信息技术102. information security 信息安全103. information management 信息管理104. information system 信息系统105. information resource 信息资源106. information network 信息网络107. information society 信息社会108. information industry 信息产业109. tourism administration 旅游管理110. tourism policy 旅游政策111. tourism development 旅游开发112. tourism marketing 旅游营销113. tourism service 旅游服务114. tourism product 旅游产品115. tourism resource 旅游资源116. tourism infrastructure 旅游基础设施117. legal administration 法律管理118. legal education 法律教育119. legal service 法律服务120. legal aid 法律援助121. legal advice 法律咨询122. legal assistance 法律协助123. legal liability 法律责任124. legal procedure 法律程序125. legal system 法律体系126. legal philosophy 法学哲学127. legal history 法律史128. legal theory 法律理论129. international administration 国际管理130. international law 国际法131. international relations 国际关系132. international organization 国际组织133. international cooperation 国际合作134. international negotiation 国际谈判135. international communication 国际交流136. international development 国际发展137. international trade 国际贸易138. international investment 国际投资139. diplomatic administration 外交管理140. diplomatic immunity 外交豁免141. diplomatic protocol 外交礼仪142. consular service 领事服务143. embassy 大使馆144. consulate 领事馆145. visa 签证146. passport 护照147. military administration 军事管理148. military strategy 军事战略149. military tactics 军事战术150. military organization 军队组织151. military logistics 军事后勤152. military intelligence 军事情报153. military diplomacy 军事外交154. military law 军事法律155. military training 军事训练156. disaster administration 灾害管理157. disaster prevention 灾害防治158. disaster relief 灾害救援159. emergency response 应急响应160. emergency management 应急管理161. emergency preparedness 应急准备162. public safety 公共安全163. national security 国家安全164. social stability 社会稳定165. public health 公共卫生166. healthcare administration 医疗管理167. healthcare policy 医疗政策168. healthcare reform 医疗改革169. healthcare service 医疗服务170. healthcare insurance 医疗保险171. healthcare resource 医疗资源172. healthcare system 医疗体系173. nursing care 护理照料174. disease prevention 疾病预防175. health inspection 卫生检查176. health education 卫生教育177. health promotion 卫生促进178. health management 卫生管理179. health statistics 卫生统计180. health research 卫生研究181. food safety 食品安全182. drug administration 药品管理183. traditional Chinese medicine 中药学184. public transport 公共交通185. urban transport 城市交通186. transportation policy 交通政策187. transportation planning 交通规划188. transportation infrastructure 交通基础设施189. transportation service 交通服务190. transportation safety 交通安全191. transportation efficiency 交通效率192. transportation network 交通网193. transportation technology 交通技术194. transportation economics 交通经济195. transportation law 交通法律196. education administration 教育管理197. education policy 教育政策198. education reform 教育改革199. education system 教育体系200. education curriculum 教育课程201. education quality 教育质量202. education investment 教育投资203. education administration organization 教育管理机构204. higher education 高等教育205. vocational education 职业教育206. adult education 成人教育207. special education 特殊教育208. private education 私立教育209. foreign education 国外教育210. cultural administration 文化管理211. cultural policy 文化政策212. cultural heritage 文化遗产213. cultural relics 文物214. cultural industry 文化产业215. cultural exchange 文化交流216. cultural diversity 文化多样性217. cultural identity 文化认同218. cultural construction 文化建设219. cultural innovation 文化创新220. sports administration 体育管理221. sports policy 体育政策222. sports events 体育赛事223. sports facility 体育设施224. sports coaching 体育教练225. sports medicine 体育医学226. sports science 体育科学227. media management 媒体管理228. media policy 媒体政策229. media regulation 媒体监管230. media ethics 媒体伦理231. media literacy 媒体素养232. media technology 媒体技术233. media convergence 媒体融合234. media industry 媒体产业235. media globalization 媒体全球化236. public opinion survey 舆情调查237. propaganda administration 宣传管理238. propaganda policy 宣传政策239. propaganda campaign 宣传活动240. cultural propaganda 文化宣传241. news propaganda 新闻宣传242. education propaganda 教育宣传243. science and technology propaganda 科技宣传244. tourism propaganda 旅游宣传245. environmental propaganda 环境宣传246. health propaganda 卫生宣传247. public service advertising 公益广告248. public relations management 公共关系管理249. public relations strategy 公共关系战略250. crisis management 危机管理251. stakeholder management 利益相关者管理252. investor relations 投资者关系253. community relations 社区关系254. employee relations 员工关系255. media relations 媒体关系256. government relations 政府关系257. corporate social responsibility 企业社会责任258. management science 管理科学259. management theory 管理理论260. management method 管理方法261. management technique 管理技术262. management practice 管理实践263. management innovation 管理创新264. management education 管理教育265. strategic management 战略管理266. operation management 运营管理267. marketing management 市场营销管理268. financial management 财务管理269. human resource management 人力资源管理270. information management 信息管理271. technology management 技术管理272. project management 项目管理273. quality management 质量管理274. risk management 风险管理275. innovation management 创新管理276. knowledge management 知识管理277. performance management 绩效管理278. decision-making 决策279. planning 计划280. organizing 组织281. staffing 人力资源管理282. directing 领导283. controlling 控制284. delegation 授权285. motivation 激励286. leadership 领导力287. communication 沟通288. teamwork 团队合作289. conflict management 冲突管理290. time management 时间管理291. stress management 压力管理292. coaching 教练293. mentoring 导师294. supervision 监督295. evaluation 评估296. feedback 反馈297. decision support 决策支持298. software engineering 软件工程299. network engineering 网络工程300. system analysis 系统分析总结：以上行政管理专业专用词汇英汉对照，涵盖了行政管理学科及相关领域中的重要术语，涉及到的范围比较广泛，子项也比较多，如果有需要真正用到某个领域的术语，需要进一步熟悉该领域专业知识，并结合实际情况进行运用。

公共服务领域英文译写标准公共服务领域英文译写标准：1. 公共服务领域：Public Service Sector2. 公共服务机构：Public Service Institutions3. 公共服务项目：Public Service Projects4. 公共服务管理：Public Service Management5. 公共服务效能：Efficiency of Public Services6. 公共服务改革：Reform of Public Services7. 公共服务质量：Quality of Public Services8. 公共服务策略：Public Service Strategies9. 公共服务职责：Responsibilities in Public Services10. 公共服务监督：Supervision of Public Services11. 公共服务投入：Investment in Public Services12. 公共服务需求：Demand for Public Services13. 公共服务创新：Innovation in Public Services14. 公共服务承诺：Commitment to Public Services15. 公共服务评估：Evaluation of Public Services16. 公共服务合作：Collaboration in Public Services17. 公共服务法规：Regulations for Public Services18. 公共服务信息：Information on Public Services19. 公共服务可及性：Accessibility of Public Services20. 公共服务效果：Effectiveness of Public Services。

公共管理中英文对照外文翻译文献(文档含英文原文和中文翻译)中英文资料外文翻译The New Public Management SituationNo doubt, many countries in the world, and both developed countries and developing countries, in the late 1980s and early 1990s began a continuous public sector management reform movement. The reform movement is still in many aspects government continue to the organization and management of the influence. People in these reforms view repudiating them. Critics especially in Britain and the United States, critics say the new mode of various problems exist, but also does not have the international prevailing reform of public management, could not be called paradigm. Criticism from almost every aspect of the change. Most of the academic criticismbelong to the mouth. Different schools of thought in detail discussion, The academic journal articles and abstraction, from reality. At the same time, in the practice of public management and implementation of the reform and the change. As I in other articles in the thought, in most countries, the traditional public administrative mode for public management mode has been replaced. The reform of public department responded to the realities of several interrelated problems, including: the function of public sector provide public services of low efficiency, Economic theory of change, Private sector related changes impact of globalization, especially as a kind of economic power, Technology changes made decentralization and better control globally becomes possible. The administrative management can be divided into three stages: the development of distinct phases,and public administration before traditional pattern and public management reform stage. Each stage has its own management mode. From a stage of transition to the next stage is not easy, from the traditional public administration to public administration has not yet completed the transition. But it was only a matter of time. Because the new mode of theoretical basis is very strong. The new public management movement ", "although this name, but it is not only a debate in the booming, and in most developed countries have taken the best management mode of expression. The traditional administrative mode than it's age is a great reform, but that time has passed.A traditional patternObviously, in the late 19th century bureaucracy system theory, not sound already exists some form of administrative management. Public administration has a long history, and it is the concept of a government and the rise of civilization as history. As the case Glad2den Osama bin laden (point), a model of administrative since the government appears has existed. First is endowed with founder or leader, then is the social or administrative person to organizers of eternity. Administration management or business is all in social activities, although not among factors, but the glow of social sustainable development is of vital importance. Recognized administrative system in ancient Egypt is already exists, its jurisdiction from the Nile flooding caused by the year to build the pyramids irrigation affairs. China is adopted in the han dynasty, Confucian norms that government should be elected, not according to the background, but according to the character and ability, the government's main goal is to seek the welfare of the people. In Europe, various empire - Greek, Roman, and the holy Roman, Spain'sadministrative empire, they first by the central through various rules and procedures. Weber's thought, "modern" medieval countries develop simultaneously with "bureaucratic management structure development". Although these countries in different ways, but they have common features, it can be called before modern. Namely, the administrative system of early essence is the personification of, or the establishment in Max Weber's "nepotism" basis, i.e. to loyal to the king or minister certain human foundation, not is personified, With allegiance to the organization or individual basis rather than for the foundation. Although there are such a viewpoint that administration itself not only praise from traditional mode, the characteristic of early but often leads to seek personal interests corruption or abuse of power. In the early administrative system, we now feel very strange approach has the functions of government administration is generally behavior. All those who walk official tend to rely on friends or relatives for work or buy officer, which means the money to buy the first officer or tax officials, and then out to the customer to money, which is the first to buy officer recovery investment cost, and can make a fortune. America in the 19th century FenFei system of "political parties" means in the ruling changed at the same time, the government of all administrative position is changed. Modern bureaucracy is before "personal, traditional, diffusion and similar and special", and according to the argument, modern Weber bureaucracy is "impersonal, rational, concrete, achievement orientation and common". Personalized government is often inefficient: nepotism means incompetent not capable person was arranged to positions of leadership, FenFei political corruption, in addition to making often still exist serious low efficiency. The enormoussuccess of traditional administrative pattern that early practice looks strange. Specialization and not politicized administrative in our opinion is so difficult to imagine that trace, there exist other system. Western administrative system even simple selection of officials to pass theexam, until 1854, Britain and north G..M. Trevelyan report after Northcote - began to establish in China, although the system has long passage.The traditional public administrative patternIn the late 19th century, additionally one kind of pattern on the world popular, this is the so-called traditional administrative pattern. Its main theoretical basis from several countries, namely, the American scholars and Germany Woodrow Wilson of Max Weber's, people put their associated with bureaucracy model, Frederick Tyler systematically elaborated the scientific management theory, the theory of the private sector from America, for public administration method was provided. And the other theorists, Taylor without focusing on public sector, but his theory was influential in this field. The three traditional public administration mode is theorist of main effect. In other countries, plus G..M. Trevelyan and North America, the state administration of administrative system, especially the Wilson has produced important influence. In the 19th century, the north G..M. Trevelyan and put forward through the examination and character, and appointed officials put forward bias and administrative neutral point of view. The traditional administrative pattern has the following features:1. The bureaucracy. The government shall, according to the principle of bureaucratic rank and organization. The German sociologist Max Weber bureaucracy system of a classic, andanalysis. Although the bureaucracy in business organizations and other tissues, but it is in the public sector got better and longer.2. The best way of working and procedures are in full manual detail codes, for administrative personnel to follow. Strictly abide by these principles will run for the organization provides the best way.3. Bureaucratic service. Once the government policy areas in, it will be through the bureaucracy to provide public products and service providers.4. In political and administrative two relations, political and administrative managers generally think of administrative affairs can be separated. Administration is the implement instruction, and any matter policy or strategic affairs shall be decided by the political leaders, which can ensure that the democratic system.5. Public interests are assumed to individual civil servants, the only motive for public service is selfless paying.6. Professional bureaucracy. Public administration is viewed as a kind of special activities, thus requirements, obscure, civil servants neutral equal employment and lifelong service to any political leaders.7. The administrative task is to carry out the meaning of the written instructions and not others assume the personal responsibility.Through the comparison of the early administrative pattern, we can better understand the main advantages and Webber system differences. Webber system and it is the most important mode of various before the difference: the rule-based impersonal system replaced the personification of administrative management system. An organization and its rules than any of the people are important organization. Bureaucracy is itsoperation and how to respond to customer must is personified. As Weber has demonstrated that the modern office management ", will be incorporated into various regulations deeply touched it. The modern public administration by law theory, to command certain affairs authority has been awarded the legitimate public authority. This does not grant an institution specific cases through some instructions. It only matters is abstractly control some issues. In contrast, through personal privileges and give concession regulation of all affairs. The latter is completely dominated by the hereditary system, at least these affairs is not the traditional infringement is this situation."It is very important. Early administration based on personal relationships, be loyal to relatives, protect, leaders or political, rather than on the system. Sometimes, the early administration is politically sensitive, because of the administrative organs of the staff is appointed, they also politicians arms or mainstream class. However, it is often autocratic, autocratic administration may be unfair, especially for those who can't or unwilling to input personal and political game. One of the basic principles for with weber impersonal system to completely eliminate autocratic - at least in ideal condition is so. File exists, the reference principle of parallel and legal basis in the same environment means will always make the same decision. Below this kind ofcircumstance is not only more efficient, and the citizen and bureaucratic hierarchy know myself.Other differences were associated with this. In various regulations and impersonal basis, will naturally formed strict hierarchy. Personal rating system and its provisions in the left unchanged. Although Webber emphasizes the entire system, but he also noticed the bureaucracy of the organization andindividual term.The traditional administrative mode won great success, it is widely adopted by governments around the world. Theoretically or in practice, it shows the advantage. And before the corruption flourished, it is more efficient than system, and the thought of individual professionalization civil servants and amateur service has a great progress. However, this model is also exposed the problems that shows that the model can even said outdated, also can say is outdated.The theory of public administration has been difficult to describe the pillar. Political control theory has problems. Administrative means follow instructions, so people demand a well-ordered transceiver method. Instruction between implementers and has a clear division. But this is not the reality, and with the public service domain expands the scale and more impossible. The traditional mode of another theoretical pillar - bureaucracy theory is no longer considered particularly effective form of organization. Formal bureaucracy could have its advantages, but people think it often training to routineer and innovators, Encourage executives rather than risk aversion risk-taking, encourage them to waste instead of effective use of scarce resources. Webb was the bureaucracy is regarded as an ideal type ", "but now this ideal type is inert, cultivate the progressive, leads to low efficiency, these mediocrity and is believed to be the public sector of the special disease. It is also criticized. Actually, the word "bureaucracy in today's more likely as low efficiency of synonyms.The new public management modeIn the 1980s, the public sector is a traditional administrative pattern of new management methods of defects. This methodcan alleviate some of the problems of traditional pattern, also means that the public sector operation aspects has changed significantly. The new management method has many names: management of "individualism", "the new public administration", based on the market of public administration ", after the bureaucracy model "or" entrepreneurial government ". To the late 1990s, people tend to use "and the concept of new public administration". Although the new public management, but for many of the names of public management of department of actual changes happened, people still have a consensus. First, no matter what, it is called mode with traditional represents a significant change of public administration, different more attention and managers of the individual responsibility. Second, it is clear to get rid of the classical bureaucracy, thereby organization, personnel, term and conditions more flexible. Third, it stipulates the organization and personnel, and it can target according to the performance indicators measuring task completion. Also, to plan the assessment system for more than ever before, and also can be more strictly determine whether the government plans to achieve its objectives. Fourth, the senior executives are more likely to color with political government work, rather than independent or neutral. Fifth, the more likely the inspection by the market, buyers of public service provider and distinguish "helmsman, with the rower to distinguish". Government intervention is not always refers to the government by means of bureaucracy. Sixth, appeared through privatization and market means such as inspection, contract of government function reduce trend. In some cases, it is fundamental. Once happened during the transformation from the important changes to all connected with this, the continuity of the steps arenecessary.Holmes and Shand as a useful characteristics of generalization. They put the new public management paradigm, the good as management method has the following features: (1) it is a more strategic or structure of decision-making method (around the efficiency, quality and service). (2) decentralization type management environment replaced concentration level structure. The resource allocation and service delivery closer to supply, we can get more itself from the customers and related information and other interest groups. (3) can be more flexible to replace the method of public products supply directly, so as to provide cost savings of the policy. (4) concernedwith the responsibility, authority as the key link of improving performance, including emphasize clear performance contract mechanism. (5) in the public sector, and between internal to create a competitive environment. (6) strengthen the strategic decision-making ability, which can quickly, flexible and low cost to manage multiple interests outside change and the response.(7) by request relevant results and comprehensive cost reports to improve transparency and responsibility. (8) general service budget and management system to support and encourage the change.The new public management and realize a result that no one in the best way. Managers in endowed with responsibility and without being told to get results. Decision is a management job duties, if not for achieving goals, managers should assume responsibility.ConclusionThe government management over the past 150 years experienced three modes. First is the personification of modernadministrative mode, or when the pattern of its defects and increasingly exposed to improve efficiency, it is the second mode of traditional bureaucracy model is replaced. Similarly, when the traditional administrative mode problems, it is the third model is the new public management, from the government to alternative market. Since 1980s, the dominance of the market as the 1920s to 1960s dominant bureaucracy. In any kind of government, market and bureaucratic system are coexisting, just a form at some stage dominant, and in another stage of another kind of form, the dominant. The new public management is increasingly weakened and bureaucracy in the public administration field market dominant period.In reality, the market and bureaucracy, mutual complement each other. The new public management may not be completely replace the bureaucracy, as in 1989, the eastern Europe before bureaucracy could not instead of the market. But the new public management movement is early traditional bureaucracy, many functions can be and often by market now. In a bureaucracy system for organizational principle is weakened environment, market solutions will be launched. Of course not all market prescription can succeed, but this is not the issue. The government of new public management will be a toolbox dowsed solutions. If the scheme of the ineffective, the government will from the same source for other solutions. The theory behind the government management has already happened, we can use the term "paradigm" to describe it. In public administration academia, many of the new public management denial of critics. But their criticism of the government reform quickly. In the new public management mode, another a kind of new mode, but certainly not returned tothe traditional administrative pattern.新公共管理的现状毫无疑问,世界上许多国家,无论是发达国家还是发展中国家,在20世纪80年代后期和90年代初期都开始了一场持续的公共部门管理变革运动。

绩效考核外文文献及翻译外文文献1.Performance appraisals - purpose and how to make it easier Performance appraisals are essential for the effective management and evaluation of staff. Appraisals help develop individuals, improve organizational performance, and feed into business planning. Formal performance appraisals are generally conducted annually for all staff in the organization. His or her line manager appraises each staff member. Directors are appraised by the CEO, who is appraised by the chairman or company owners, depending on the size and structure of the organization. Annual performance appraisals enable management and monitoring of standards, agreeing expectations and objectives, and delegation of responsibilities and tasks. Staff performance appraisals also establish individual training needs and enable organizational training needs analysis and planning. Performance appraisals also typically feed into organizational annual pay and grading reviews, which commonly also coincide with the business planning for the next trading year. Performance appraisals generally review each individual's performance against objectives and standards for the trading year, agreed at the previous appraisal meeting. Performance appraisals are also essential for career and succession planning - for individuals, crucial jobs, and for the organization as a whole. Performance appraisals are important for staff motivation, attitude and behavior development, communicating and aligning individual and organizational aims, and fostering positive relationships between management and staff. Performance appraisals provide a formal, recorded, regular review of an individual's performance, and a plan for future development. Job performance appraisals - in whatever form they take - are therefore vital for managing the performance of people and organizations. Managers and appraises commonly dislike appraisals and try to avoid them. To these people the appraisal is daunting and time-consuming. The process is seen as a difficult administrative chore and emotionally challenging. The annual appraisal is maybe the only time since last year that the two people have sat down together for a meaningful one-to-one discussion. No wonder then that appraisals are stressful - which then defeats the whole purpose. Appraisals are much easier, and especially more relaxed, if the boss meets each of the team members individually and regularly for one-to-one discussion throughout the year. Meaningful regular discussion about work, career, aims, progress, development, hopes and dreams, life, the universe, the TV, common interests, etc., whatever, makes appraisals so much easier because people then know and trust each other - which reduces all the stress and the uncertainty. Put off discussions and of course they loom very large. So don't wait for the annual appraisal to sit down and talk. The boss or the appraises can instigate this. If you are an employee with a shy boss, then take the lead. If you are a boss who rarely sits down and talks with people - or whose people are not used to talking with their boss - then set about relaxing the atmosphere and improving relationships. Appraisals (and work) all tend to be easier when people communicate well and know each other. So sit down together and talk as often as you can, and then when the actual formal appraisals are due everyone will find the whole process to be far more natural, quick, and easy - and a lot more productive too. 2.Appraisals, social responsibility and whole-person development There is increasingly a need for performance appraisals of staff and especially managers, directors and CEO's, to include accountabilities relating to corporate responsibility, represented by various converging corporate responsibility concepts including: the “Triple Bottom Line”; corporate so cial responsibility (CSR); Sustainability; corporate integrity and ethics; Fair Trade, etc. The organization must decide the extent to which these accountabilities are reflected in job responsibilities, which would thennaturally feature accordingly in performance appraisals. More about this aspect of responsibility is in the directors’ job descriptions section. Significantly also, while this appraisal outline is necessarily a formal structure this does not mean that the development discussed with the appraises must be formal and constrained. In fact the opposite applies. Appraisals must address “whole person” development - not just job skills or the skills required for the next promotion. Appraisals must not discriminate against anyone on the grounds of age, gender, sexual orientation, race, religion, disability, etc. The UK Employment Equality (Age) Regulations 2006, (consistent with Europe), effective from 1st October 2006, make it particularly important to avoid any comments, judgments, suggestions, questions or decisions which might be perceived by the appraises to be based on age. This means people who are young as well as old. Age, along with other characteristics stated above, is not a lawful basis for assessing and managing people, unless proper 'objective justification' can be proven. See the Age Diversity information. When designing or planning and conducting appraisals, seek to help the 'whole-person' to grow in whatever direction they want, not just to identify obviously relevant work skills training. Increasingly, the best employers recognize that growing the 'whole person' promotes positive attitudes, advancement, motivation, and also develops lots of new skills that can be surprisingly relevant to working productively and effectively in any sort of organization. Developing the whole-person is also an important aspect of modern corporate responsibility, and separately (if you needed a purely business-driven incentive for adopting these principles), whole-person development is a crucial advantage in the employment market, in which all employers compete to attract the best recruits, and to retain the best staff. Therefore in appraisals, be creative and imaginative in discussing, discovering and agreeing 'whole-person' development that people will respond to, beyond the usual job skill-set, and incorporate this sort of development into the appraisal process. Abraham Maslow recognized this over fifty years ago. If you are an employee and your employer has yet to embrace or even acknowledge these concepts, do them a favor at your own appraisal and suggest they look at these ideas, or maybe mention it at your exit interview prior to joining a better employer who cares about the people, not just the work. Incidentally the Multiple Intelligences test and V AK Learning Styles test are extremely useful tools for appraisals, before or after, to help people understand their natural potential and strengths and to help managers understand this about their people too. There are a lot of people out there who are in jobs which don't allow them to use and develop their greatest strengths; so the more we can help folk understand their own special potential, and find roles that really fit well, the happier we shall all be. 3 .Are performance appraisals still beneficial and appropriate It is sometimes fashionable in the 'modern age' to dismiss traditional processes such as performance appraisals as being irrelevant or unhelpful. Be very wary however if considering removing appraisals from your own organizational practices. It is likely that the critics of the appraisal process are the people who can't conduct them very well. It's a common human response to want to jettison something that one finds difficult. Appraisals - in whatever form, and there are various - have been a mainstay of management for decades, for good reasons. Think about everything that performance appraisals can achieve and contribute to when they are properly managed, for example: (1)performance measurement - transparent, short, medium and long term (2)clarifying, defining, redefining priorities and objectives (3)motivation through agreeing helpful aims and targets (4)motivation though achievement and feedback (5)training needs and learning desires - assessment and agreement (6)identification of personal strengths and direction - including unused hidden strengths (7)career and succession planning -personal and organizational (8)team roles clarification and team building (9)organizational training needs assessment and analysis (10)appraise and manager mutual awareness, understanding and relationship (11)resolving confusions and misunderstandings (12)reinforcing and cascading organizational philosophies, values, aims, strategies, priorities, etc (13)delegation, additional responsibilities, employee growth and development (14)counseling and feedback (15)manager development - all good managers should be able to conduct appraisals well - it's a fundamental process (16)the list goes on People have less and less face-to-face time together these days. Performance appraisals offer a way to protect and manage these valuable face-to-face opportunities. My advice is to hold on to and nurture these situations, and if you are under pressure to replace performance appraisals with some sort of (apparently) more efficient and cost effective methods, be very sure that you can safely cover all the aspects of performance and attitudinal development that a well-run performance appraisals system is naturally designed to achieve. There are various ways of conducting performance appraisals, and ideas change over time as to what are the most effective appraisals methods and systems. Some people advocate traditional appraisals and forms; others prefer 360-degree-type appraisals; others suggest using little more than a blank sheet of paper. In fact performance appraisals of all types are effective if they are conducted properly, and better still if the appraisal process is clearly explained to, agreed by, the people involved. Managers need guidance, training and encouragement in how to conduct appraisals properly. Especially the detractors and the critics. Help anxious managers (and directors) develop and adapt appraisals methods that work for them. Be flexible. There are lots of ways to conduct appraisals, and particularly lots of ways to diffuse apprehension and fear - for managers and appraises alike. Particularly - encourage people to sit down together and review informally and often - this removes much of the pressure for managers and appraises at formal appraisals times. Leaving everything to a single make-or-break discussion once a year is asking for trouble and trepidation. Look out especially for the warning signs of 'negative cascaded attitudes' towards appraisals. This is most often found where a senior manager or director hates conducting appraisals, usually because they are uncomfortable and inexperienced in conducting them. The senior manager/director typically will be heard to say that appraisals don't work and are a waste of time, which for them becomes a self-fulfilling prophecy. All that said, performance appraisals that are administered without training (for those who need it), without explanation or consultation, and conducted poorly will be counter-productive and is a waste of everyone's time. Well-prepared and well-conducted performance appraisals provide unique opportunities to help appraise and managers improve and develop, and thereby also the organizations for whom they work. Just like any other process, if performance appraisals aren't working, don't blame the process, ask yourself whether it is being properly trained, explained, agreed and conducted. 4. Effective performance appraisals Aside from formal traditional (annual, six-monthly, quarterly, or monthly) performance appraisals, there are many different methods of performance evaluation. The use of any of these methods depends on the purpose of the evaluation, the individual, the assessor, and the environment. The formal annual performance appraisal is generally the over-riding instrument, which gathers together and reviews all other performance data for the previous year. Performance appraisals should be positive experiences. The appraisals process provides the platform for development and motivation, so organizations should foster a feeling that performance appraisals are positive opportunities, in order to get the best out of the people and the process. In certain organizations, performance appraisals are widely regarded as something rather less welcoming('blocking sessions' is not an unusual description), which provides a basis only on which to develop fear and resentment, so never, never, never use a staff performance appraisal to handle matters of discipline or admonishment, which should instead be handled via separately arranged meetings. 5. Types of performance and aptitude assessments (1)Formal annual performance appraisals (2)Probationary reviews (3)Informal one-to-one review discussions (4)Counseling meetings (5) Observation post (6) Skills or career-related tests (7) Assignment or task to follow the review, including the secondment (8)Assessment Centre, including the observation group exercises, presentations and other tests (9)Communicate with people who investigate the views of others (10) Acts of psychological tests and other assessment (11)Handwriting analysis 外文文献译文1、考绩考核的用途和如何使其易于实现绩效考核根本上是对职员有效的管理和评估。

公共管理学专业英语词汇目标mission/ objective 内部环境internal environment 外部环境external environment 集体目标group objective 计划planning 组织organizing 人事staffing 领导leading 控制controlling步骤process 原理principle 方法technique经理manager 总经理general manager 行政人员administrator主管人员supervisor 企业enterprise 商业business产业industry 公司company 效果effectiveness效率efficiency 企业家entrepreneur 权利power职权authority 职责responsibility 科学管理scientific management现代经营管理modern operational management 行为科学behavior science生产率productivity 激励motivate 动机motive法律law 法规regulation 经济体系economic system管理职能managerial function 产品product 服务service利润profit 满意satisfaction 归属affiliation尊敬esteem 自我实现self-actualization 人力投入human input盈余surplus 收入income 成本cost 资本货物capital goods机器machinery 设备equipment 建筑building 存货inventory经验法the empirical approach 人际行为法the interpersonal behavior approach 集体行为法the group behavior approach 协作社会系统法the cooperative social systems approach社会技术系统法the social-technical systems approach 决策理论法the decision theory approach数学法the mathematical approach 系统法the systems approach随机制宜法the contingency approach 管理任务法the managerial roles approach 经营法the operational approach 人际关系human relation心理学psychology 态度attitude 压力pressure 冲突conflict招聘recruit 鉴定appraisal 选拔select 培训train报酬compensation 授权delegation of authority 协调coordinate 业绩performance考绩制度merit system 表现behavior 下级subordinate 偏差deviation检验记录inspection record 误工记录record of labor-hours lost 销售量sales volume 产品质量quality of products 先进技术advanced technology 顾客服务customer service 策略strategy 结构structure 领先性primacy 普遍性pervasiveness 忧虑fear 忿恨resentment 士气morale 解雇layoff批发wholesale 零售retail 程序procedure 规则rule规划program 预算budget 共同作用synergy 大型联合企业conglomerate 资源resource 购买acquisition 增长目标growth goal 专利产品proprietary product 竞争对手rival 晋升promotion 管理决策managerial decision 商业道德business ethics 有竞争力的价格competitive price 供货商supplier 小贩vendor 利益冲突conflict of interests 派生政策derivative policy 开支帐户expense account 批准程序approval procedure病假sick leave 休假vacation 工时labor-hour 机时machine-hour 资本支出capital outlay 现金流量cash flow 工资率wage rate 税收率tax rate 股息dividend 现金状况cash position 资金短缺capital shortage总预算overall budget 资产负债表balance sheet 可行性feasibility投入原则the commitment principle 投资回报return on investment 生产能力capacity to produce 实际工作者practitioner 最终结果end result 业绩performance 个人利益personal interest 福利welfare 市场占有率market share 创新innovation 生产率productivity 利润率profitability社会责任public responsibility 董事会board of director 组织规模size of the organization 组织文化organizational culture 目标管理management by objectives 评价工具appraisal tool 激励方法motivational techniques 控制手段control device 个人价值personal worth 优势strength 弱点weakness 机会opportunity 威胁threat 个人责任personal responsibility 顾问counselor 定量目标quantitative objective 定性目标qualitative objective 可考核目标verifiable objective 优先priority 工资表payroll 策略strategy 政策policy 灵活性discretion 多种经营diversification 评估assessment 一致性consistency应变策略consistency strategy 公共关系public relation 价值value 抱负aspiration 偏见prejudice 审查review 批准approval 主要决定major decision 分公司总经理division general manager 资产组合距阵portfolio matrix 明星star 问号question mark 现金牛cash cow 赖狗dog 采购procurement 人口因素demographic factor 地理因素geographic factor 公司形象company image产品系列product line 合资企业joint venture 破产政策liquidation strategy紧缩政策retrenchment strategy 战术tactics 追随followership个性individuality 性格personality 安全safety 自主权latitude 悲观的pessimistic 静止的static 乐观的optimistic 动态的dynamic 灵活的flexible 抵制resistance 敌对antagonism 折中eclectic 激励motivation 潜意识subconscious 地位status 情感affection 欲望desire 压力pressure满足satisfaction自我实现的需要needs for self-actualization 尊敬的需要esteem needs 归属的需要affiliation needs 安全的需要security needs 生理的需要physiological needs 维持maintenance 保健hygiene 激励因素motivator 概率probability 强化理论reinforcement theory 反馈feedback 奖金bonus 股票期权stock option 劳资纠纷labor dispute 缺勤率absenteeism 人员流动turnover 奖励reward 特许经营franchise 热诚zeal 信心confidence 鼓舞inspire 要素ingredient忠诚loyalty 奉献devotion 作风style 品质trait适应性adaptability 进取性aggressiveness 热情enthusiasm毅力persistence 人际交往能力interpersonal skills行政管理能力administrative ability智力intelligence 专制式领导autocratic leader 民主式领导democratic leader 自由放任式领导free-rein leader 管理方格图the managerial grid 工作效率work efficiency 服从obedience 领导行为leader behavior支持型领导supportive leadership 参与型领导participative leadership指导型领导instrumental leadership成就取向型领导achievement-oriented leadershipAutomated inspection 自动化检验automatic assembly system 自动化装配系统applied biomechanics 应用生物力学CAD/CAM 计算机辅助设计与制造computer integrated manufacturing system 计算机整合制造系统data structure 数据结构data base management system 数据库管理系统decision analysis 决策分析engineering economy 工程经济engineering statistics 工程统计facilities planning 设施规划factory diagnoisis and improvement method 工厂诊断与改善方法financial and cost analysis 财务与成本分析fuzzy theory and application 模糊理论与应用human-computer interaction (HCI)人因工程与计算机系统human factors engineering 人因工程human information processing 人类讯息处理human-machine system design 人机系统设计human resource management 人力资源管理human system diagnosis and improvement 人体系统诊断与改善industrial environment evaluation 工业环境评估industrial organizations and management 工业组织与管理industrial safety 工业安全information technology 信息技术intellectual property laws 智慧财产权法knowledge engineering 知识工程linear algebra 线性代数manufacturing automation 制造自动化manufacturing engineering 制造工程manufacturing management 制造管理manufacturing process 制造程序manufacturing systems and management 制造系统与管理market and marketing 市场与行销material flows automation 物流自动化mathematical programming 数学规划multicriteria decision making 多目标规划multi-criteria decision methods 多准则决策分析network analysis 网络分析numerical analysis 数值分析organization and management 组织与管理product and technology development management 产品与技术开发管理production management 生产管理production planning and control 生产计划与管制quality control 质量管理quality engineering 品质工程quality management techniques and practice 品质管理queueing theory 等候线理论reliability engineering 可靠度工程research，development and innovation management 研究发展管理semiconductor production management 半导体生产管理sequencing and scheduling 排序与排程simulation 模拟分析statistical method 统计方法stochastic processes 随机系统strategic management of technology 技术策略system analysis and design in large scale 大型系统分析与设计system performance evaluation 系统绩效评估技术system quality assurance engineering 系统品质保证工程systems engineering 系统工程systems simulation 系统仿真vision and colors 视觉与色彩work physiology 工作生理学work study 工作研究Accounting Assistant 会计助理Accounting Clerk 记帐员Accounting Manager 会计部经理Accounting Stall 会计部职员Accounting Supervisor 会计主管Administration Manager 行政经理Administration Staff 行政人员Administrative Assistant 行政助理Administrative Clerk 行政办事员Advertising Staff 广告工作人员Airlines Sales Representative 航空公司定座员Airlines Staff 航空公司职员Application Engineer 应用工程师Assistant Manager 副经理Bond Analyst 证券分析员Bond Trader 证券交易员Business Controller 业务主任Business Manager 业务经理Buyer 采购员Cashier 出纳员Chemical Engineer 化学工程师Civil Engineer 土木工程师Clerk/Receptionist 职员/接待员Clerk Typist & Secretary 文书打字兼秘书Computer Data Input Operator 计算机资料输入员Computer Engineer 计算机工程师Computer Processing Operator 计算机处理操作员Computer System Manager 计算机系统部经理Copywriter 广告文字撰稿人Deputy General Manager 副总经理Economic Research Assistant 经济研究助理Electrical Engineer 电气工程师Engineering Technician 工程技术员English Instructor/Teacher 英语教师Export Sales Manager 外销部经理Export Sales Staff 外销部职员Financial Controller 财务主任Financial Reporter 财务报告人F.X. (Foreign Exchange)Clerk 外汇部职员F.X. Settlement Clerk 外汇部核算员Fund Manager 财务经理General Auditor 审计长General Manager/ President 总经理General Manager Assistant 总经理助理General Manager's Secretary 总经理秘书Hardware Engineer 计算机硬件工程师Import Liaison Staff 进口联络员Import Manager 进口部经理Insurance Actuary 保险公司理赔员International Sales Staff 国际销售员Interpreter 口语翻译Legal Adviser 法律顾问Line Supervisor 生产线主管Maintenance Engineer 维修工程师Management Consultant 管理顾问Manager 经理Manager for Public Relations 公关部经理Manufacturing Engineer 制造工程师Manufacturing Worker 生产员工Market Analyst 市场分析员Market Development Manager 市场开发部经理Marketing Manager 市场销售部经理Marketing Staff 市场销售员Marketing Assistant 销售助理Marketing Executive 销售主管Marketing Representative 销售代表Marketing Representative Manager 市场调研部经理Mechanical Engineer 机械工程师Mining Engineer 采矿工程师Music Teacher 音乐教师Naval Architect 造船工程师Office Assistant 办公室助理Office Clerk 职员Operational Manager 业务经理Package Designer 包装设计师Passenger Reservation Staff 乘客票位预订员Personnel Clerk 人事部职员Personnel Manager 人事部经理Plant/ Factory Manager 厂长Postal Clerk 邮政人员Private Secretary 私人秘书Product Manager 生产部经理Production Engineer 产品工程师Professional Staff 专业人员Programmer 电脑程序设计师Project Staff 项目策划人员Promotional Manager 推售部经理Proof-reader 校对员Purchasing Agent 采购进货员Quality Control Engineer 质量管理工程师Real Estate Staff 房地产职员Recruitment Co-ordinator 招聘协调人Regional Manger 地区经理Research＆.Development Engineer 研究开发工程师Restaurant Manager 饭店经理Sales and Planning Staff 销售计划员Sales Assistant 销售助理Sales Clerk 店员、售货员Sales Coordinator 销售协调人Sales Engineer 销售工程师Sales Executive 销售主管Sales Manager 销售部经理Salesperson 销售员Seller Representative 销售代表Sales Supervisor 销售监管School Registrar 学校注册主任Secretarial Assistant 秘书助理Secretary 秘书Securities Custody Clerk 保安人员Security Officer 安全人员Senior Accountant 高级会计Senior Consultant/Adviser 高级顾问Senior Employee 高级雇员Senior Secretary 高级秘书Service Manager 服务部经理Simultaneous Interpreter 同声传译员Software Engineer 计算机软件工程师Supervisor 监管员Systems Adviser 系统顾问Systems Engineer 系统工程师Systems Operator 系统操作员Technical Editor 技术编辑Technical Translator 技术翻译Technical Worker 技术工人Telecommunication Executive电讯（电信）员Telephonist / Operator 电话接线员、话务员Tourist Guide 导游Trade Finance Executive 贸易财务主管Trainee Manager 培训部经理Translation Checker 翻译核对员Translator 翻译员Trust Banking Executive 银行高级职员Typist 打字员Wordprocessor Operator 文字处理操作员Aaccess discrimination 进入歧视action research 动作研究adjourning 解散adhocracy 特别结构administrative principle 管理原则artifacts 人工环境artificial intelligence 人工智能工巧匠avoiding learning 规避性学习ambidextrous approach 双管齐下策略Bbalance sheet 资产负债表bcg matrix 波士顿咨询集团矩阵bona fide occupation qualifications 善意职业资格审查bounded rationality 有限理性bureaucracy 官僚机构benchmarking 标杆瞄准bounded rationality perspective 有限理性方法boundary-spanning roles 跨超边界作用Ccomputer-aided design and computer-automated manufacturing(cad/cam)计算机辅助设计与计算机自动生产confrontation 对话consortia 企业联合change agent 变革促进者chaos theory 混沌理论charismatic leaders 魅力型领导者charity principle 博爱原则coercive power 强制权cohesiveness 凝聚力collaborative management 合作型管理comparable worth 可比较价值competitive benchmarking 竞争性基准confrontation meeting 碰头会constancy of purpose 永久性目标contingency approach 权变理论corporate social performance 公司社会表现corporate social responsibility公司社会责任corporate social responsiveness公司社会反应critical incident 关键事件current assets 流动资产current liabilities 流动负债culture strength 文化强度creative department 创造性部门craft technology 技艺性技术contextual dimension 关联性维度continuous process production 连续加工生产collectivity stage 集体化阶段clan control 小团体控制clan culture 小团体文化coalition 联合团体collaborative 协作网络centrality 集中性centraliazation 集权化charismatic authority 竭尽忠诚的权力Ddecentralization 分权democracy management 民主管理departmentalization 部门化differential rate system 差别报酬系统dialectical inquiry methods 辩证探求法division of labor 劳动分工downward mobility 降职流动dynamic engagement 动态融合dynamic network 动态网络domain 领域direct interlock 直接交叉divisional form 事业部模式differentiation strategy 差别化战略decision premise 决策前提dual-core approach 二元核心模式Eelectronic data-processing(edp) 电子数据处理employee-oriented style 员工导向型风格empowerment 授权encoding 解码end-user computing 终端用户计算系统entrepreneurship 企业家精神equity 净资产equity theory 公平理论espoused value 信仰价值ethnocentric manager 种族主义的管理者expectancy theory 期望理论expense budget 支出预算expense center 费用中心external audit 外部审计external stakeholders 外部利益相关者extrinsic rewards 外部奖励ethic ombudsperson 伦理巡视官external adaption 外部适应性elaboration stage 精细阶段entrepreneurial stage 创业阶段escalating commitment 顽固认同Ffamily group 家庭集团financial statement 财务报表flat hierarchies 扁平型结构flexible budget 弹性预算force-field theory 场力理论formal authority 合法权力formal systematic appraisal 正式的系统评估franchise 特许经营权formalization stage 规范化阶段functional grouping 职能组合formal channel of communication 正式沟通渠道Ggame theory 博弈论general financial condition 一般财务状况geocentric manager 全球化管理者general manager 总经理globalization 全球化gossip chain 传言链grapevine 传言网global strategic partnership 全球战略伙伴关系general environment 一般环境generalist 全面战略geographic grouping 区域组合global company 全球公司global geographic structure 全球区域结构Hhawthorne effect 霍桑效应heuristic principles 启发性原理hierarchy 科层制度hiring specification 招聘细则horizontal linkage model 横向联系模型hybrid structure 混合结构high tech 高接触high-velocity environments 高倍速环境Iimpoverished management 放任式管理income statement 损益表information transformation 信息转换infrastructure 基础设施integrative process 整合过程intelligent enterprises 智力企业internal audit 内部审计internal stakeholder 内部相关者internship 实习intrapreneurship 内部企业家精神intrinsic reward 内在报酬inventory 库存, 存货internal integration 内部整合interorganization relationship 组织间的关系intergroup conflict 团体间冲突interlocking directorate 交叉董事会institutional perspective 机构的观点intuitive decision making 直觉决策idea champion 构思倡导者incremental change 渐进式变革informal organizational structure 非正式组织结构informal performance appraisal 非正式业绩评价Jjob description 职务描述job design 职务设计job enlargement 职务扩大化job enrichment 职务丰富化job rotation 职务轮换job specialization 职务专业化Kkey performance areas 关键业务区key result areas 关键绩效区Llabor productivity index 劳动生产力指数laissez management 自由化管理large batch production 大批量生产lateral communication 横向沟通leadership style 领导风格least preferred co-worker(lpc)最不喜欢的同事legitimate power 合法权力liability 负债liaison 联络者line authority 直线职权liquidity 流动性liaison role 联络员角色long-linked technology 纵向关联技术losses from conflict 冲突带来的损失low-cost leadership 低成本领先Mmanagement by objective 目标管理Managerial Grid 管理方格matrix bosses 矩阵主管management champion 管理倡导者materials-requirements planning(MRP) 物料需求计划Mslow,s hierarchy of needs 马斯洛需求层次论marketing argument 管理文化多元化营销观multiculturalism 文化多元主义multidivisional firm 多部门公司moral rules 道德准则management by walking around(MBWA) 走动式管理matrix structure 矩阵结构multinational enterprise(MNE) 跨国公司moral relativism 道德相对主义mechanistic system 机械式组织middle-of-the-road management 中庸式管理meso theory 常态理论multidomestic strategy 多国化战略mediating technology 调停技术Nna?ve relativism 朴素相对主义need-achievement 成就需要norming 规范化norms 规范nonprogrammed decisions 非程序化决策nonsubstitutability 非替代性nonroutine technology 非例行技术niche 领地Ooff-the-job training 脱产培训on-the-job training 在职培训operational budget 运营预算order backlog 订单储备organic system 有机系统organizational development(OD) 组织发展orientation 定位outcome interdependence 结果的相互依赖性outplacement services 外延服务organization ecosystem 组织生态系统Pparadox of authority 权威的矛盾paradox of creativity 创造力的矛盾paradox of disclosure 开放的矛盾paradox of identify 身份的矛盾paradox of individuality 个性的矛盾paradox of regression 回归的矛盾partial productivity 部分生产率participative management 参与式管理path-goal model 路径目标模型peer recruiter 同级招聘political action committees(PACs) 政治活动委员会polycentric manager 多中心管理者portfolio framework 业务组合框架portfolio investment 资产组合投资positive reinforcement 正强化production flexibility 生产柔性profitability 收益率programmed decisions 程序化决策psychoanalytic view 精神分析法paradigm 范式personal ratios 人员比例pooled dependence 集合性依存professional bureaucracy 专业官僚机构problem identification 问题识别problemistic search 问题搜寻population ecology model 种群生态模型Qquality 质量quality circle 质量圈question mark 问题类市场quid pro quo 交换物Rrational model of decision making 理性决策模式realistic job preview(RJP) 实际工作预览reciprocal interdependence 相互依存性resource dependence 资源依赖理论routine technology 例行技术retention 保留rational approach 理性方法rational model 理性模型rational-legal authority 理性—合法权威Ssemivariable cost 准可变成本sense of potency 力量感sensitivity training 敏感性训练sexual harassment 性骚扰short-run capacity changes 短期生产能力变化single-strand chain 单向传言链situational approach 情境方法situational force 情境力量situational leadership theory 情境领导理论sliding-scale budget 移动规模预算small-batch production 小规模生产sociotechnical approaches 社会科技方法span of management 管理幅度staff authority 参谋职权standing plan 长设计划step budget 分步预算stewardship principle 管家原则stimulus 刺激storming 调整阶段strategic management 战略管理strategic partnering 战略伙伴关系strategy formulation 战略制定strategy implementation 战略实施strategic control 战略控制strategic contingencies 战略权变satisficing 满意度subsystems 子系统subunits 子单位synergy 协同system boundary 系统边界structure dimension 结构性维度sequential interdependence 序列性依存self-directed team 自我管理型团队specialist 专门战略strategy and structure changes 战略与结构变革symptoms of structural deficiency 结构无效的特征Ttall hierarchies 高长型科层结构task force or project team 任务小组或项目团队task independence 任务的内部依赖性task management 任务型管理task-oriented style 任务导向型管理风格total productivity 全部生产率Total Quality Management 全面质量管理training positions 挂职培训training program 培训程序transactional leaders 交易型领导transformational leaders 变革型领导treatment discrimination 歧视待遇two-factory theory 双因素理论two-boss employees 双重主管员工technical or product champion 技术或产品的倡导者Uunfreezing 解冻unit production 单位产品Vvariation 变种子variety 变量valence 效价variable costs 可变成本vertical communication 纵向沟通vertical integration 纵向一体化vestibule training 仿真培训volume flexibility 产量的可伸缩性vertical linkage 纵向连接venture team 风险团队value based leadership 基于价值的领导Wwin-lose situation 输赢情境win-win situation 双赢情境workforce literacy 员工的读写能力work in progress 在制品work flow redesign 工作流程再造成work flow automation 工作流程自动化whistle blowing 揭发Zzero-sum 零---和zone of indifference(area of acceptance) 无差异区域(可接受区域)面对强大的对手，明知不敌，也要毅然亮剑，即使倒下，也要化成一座山。

外文文献翻译译文原文Performance Audit and Public Management Reform Audit is one of the oldest and most venerable state functions. The French Cour des Comptes traces its origins back to 1318; the UK National Audit Office cites 1314 as the date of its first manifestation; the Dutch Algemene Rekenkamer finds ancestors as running back to 1386.State audit thus long preceded the emergence of modern forms of democratic government. However state audit offices have made many adaptations in the course of their long history and during the nineteenth and twentieth centuries they fashioned a crucial role for themselves within the machinery of democratic accountability.On this kind of historical scale, performance audit is a very recent activity. Although more or less plausible claims can be made for the existence of performance audit-like activities back to the 1960s—or even considerably earlier—performance audit as a large-scale, self-considerably distinct practice dates mainly since the late 1970s.Performance audit represents a modern variant of audit—not the only one but, as well shall demonstrate, a challenging and fascinating one. It is distinctive to state audit and does not have a close counterpart in private-sector, commercial audit.Over almost exactly the same period as performance audit has emerged as a distinct form of audit, the government of Western Europe, North America, and Australasia have embarked upon extensive programs of public management reform. These have aimed at modernizing, streamlining, and in some cases minimizing the whole of the state apparatus. Although the details of these reform programs have varied considerably between one country and another, most of them have given a central place to the themes of decentralization and performance management. This has entailed a widespread rethinking of the balance between the autonomy and the control of public organizations. It has generated a search for mechanism and incentives will help realize these new management ideas in practice.Prima facie, it appears highly probable that there is a connection between thesetwo phenomena: on the hand the growth of performance audit and on the other the search for a new solution to the ancient governmental problem of giving autonomy yet retaining control. Y et there seems to have been little systematic investigation of what the nature of this interaction might be. One of our ambitions is to fill this gap. We begin, in the next chapter, by looking at the boundaries and definitions of performance audit, and they move directly to describe the patterns of management reform in the five countries that form the basis for our comparisons: France, Finland, the Netherlands, Sweden, and the UK. This provides the context against which later chapters and tease out the connections between the development of performance audit and the forces of management change.If the official descriptions are anything to go by, performance audit is not just a technical tool. It does not at all correspond to the traditional image of auditing as a process cent ered on ‘checking the books’ in order to see that they have been accurately and properly kept. Performance audit has a more ambitious manifesto. Its practitioners declare that they are seeking to establish whether public policies or programs or projects or organizations have been conducted with due regard to economy, efficiency, effectiveness, and good management practice. It thus brings together, in a potent new combination, the older tradition of’’ audit’ with a much more recent focus on ‘performance ‘. T he exact terms within which audit bodies undertake this activity vary from country to country and over time. So we should not rush to say exactly what ‘it’ is or isn’t, but rather should problematize and explore the concept.In that chapter we will also take a brief look at some of the many other uses to which the term ‘audit’ has recently been put, a diversification of meaning and practice that recently led one academic to write an ambitious text entitled The Audit Society. For the moment, however, it will suffice to say that sets of practices termed ‘performance audit’ or value-for-money studies’ have become central activities for an increasingly powerful group of organizations-Supreme Audit Institutions. In most democratic countries, the SAI is located near the heart of the apparatus of the state. Potentially, therefore, performance audit should be of considerable political and democratic significance. It is practiced by powerful, independent institutions and ispresented as a mode of investigation aimed at establishing whether, at what cost, and to what degree the policies, programs, and projects of government are working.Given these general characteristics, one might expect that the considerable community of scholars working in subjects such as political science, public administration, public management, and public finance and accountancy would have generated a large literature about performance audit. Surprisingly, this is not the case. One may speculate on the reasons why SAIs and, within them, performance audit have suffered relative neglect as compared with, say, various aspects of public management reform.Several reasons for the apparent disparity of interest in performance audit and public management reform suggest themselves. To begin with, public management reform has been led—or at least fronted—by politicians, for whom it is natural to make public claims that what they are doing is innovative, valuable, and successful. Furthermore, such change has generated its own supporting ‘industry’, includi ng various kinds of consultant who have taken every opportunity to propel such reform even higher up political and administrative agendas. By contrast, SAIs are single institutions—and generally rather sober ones. The bulk of their work appears to be technical and detailed and they take some pains to stand clear of party political controversy. Typically, supreme audit institutions are mentioned briefly in general textbooks which describe the institutions of government in a given country, but few books or articles have been written specifically about them. The USA, though not part of the present study, was perhaps something of an exception to this general neglect, with a certain amount of analytical literature focusing upon the General Accounting Office. Only in the last few years has the trickle of journal articles and booklets begun to gather some momentum. In the past, SAIs seldom went out of their way to publicize themselves—it is only in the last decade that most of them have begun to produce booklets and brochures for popular consumption, or to deal proactively with the mass media. Some are still cautious in these respects.Finally, there is, of course, a difference of scale. Public management reform has swept across entire public sectors, affecting ministries, executive agencies, quangos,local authorities, and other kinds of public body. SAIs, by contrast, are single organizations, seldom employing more than a few hundred staff. Thus, changes in what auditors do simply do not appear to be as important or newsworthy as changes that affect the work of tens or hundreds of thousands of public officials, and which may impact directly on citizens’ use of public services.Even if the above considerations go some way towards explaining the relative lack of media and scholarly attention given to the development of performance audit, that does not mean that such activities are insignificant. On the contrary—and as we shall show--performance audit has become the largest single activity for some SAIs and an important part of the work of all the SAIs in this study. This is a relatively recent development. Although the definition of performance audit is less than straightforward, it is probably accurate to say that, allowing for some earlier, partial precedents, its emergence as a distinct and mainstream activity dates mainly from the late 1970s and 1980s. Thus, over the last two decades, a number of SAIs have invested a considerable proportion of their resources in developing a relatively new area of activity, one that is directly focused on those issues of performance that have themselves become such a central focus of concern for modern governments.While governments have declared themselves to be intensely concerned with the ‘three Es’ (economy, efficiency, and effec tiveness) at the same time as SAIs have been developing performance audit as a way of investigating those same three Es, the connection between these two lines of activity has not been as straightforward as might at first appear. Of course, some impacts are fairly obvious. For example, a recent UK National Audit Office handbook acknowledges that performance audit has had to respond to the fact that: ‘Two thirds of government business is now carried out by agencies, outputs and delivery are more important than inputs, and there is much greater involvement of the private sector in the delivery of publicly funded programs’. This is an example of a direct influence, running from public management reform to performance audit. However, the whole picture is considerably more complicated, with direct and indirect influences running in both directions.Our aim has therefore been to study the practice of performance audit and relateit to contemporary developments in public management. We have investigated the ‘state of the art’ of performance audit and explored its links wi th the processes of management reform. In empirical terms, we have had twin foci. First, we have gathered material about public management reform in each country—this describes the context in which SAIs have developed performance audit. Much of this has necessarily been secondary data, though some of it derives from other recent work by members of our team. Second, in relation to the performance audit side of the relationship, we have conducted extensive primary research. Our main focus has been on the performance audit report and on the process that leads up to that report. Some other recent work, though conceptually sophisticated, has been limited by its reliance on a more general type of evidence. We would contend that the acid test of what performance audit ’is’ ,or is capable of, may lie more in the bedrock of individual audits than in the superstructure of what SAIs say about performance audit in general, although both types of evidence are, of course, useful in their own right.We have therefore counted, categorized, and read a large number of audit reports. In practical terms, these seemed the least unsatisfactory unit for comparative analysis. They had the advantage of being concrete, discrete, and the basis for a number of recording systems within SAIs themselves. Unfortunately, however, they also carried some disadvantages. First, not all SAIs distinguish between performance audit reports and other types of report. Second, not all performance audit reports are in the public domain. Third, there are other important performance audit ‘products’ apart from individual reports. For example, some performance audit work by the NAO takes the form of unpublished reports to departments rather than reports to the Parliamentary Public Accounts Committee. The bulk of the Cour’s work on bonne gestion takes place in the form of unpublished communications with the audited bodies and the ministries, often at ministerial level. Fourth, there is very considerable variation both between and within performance audit reports. They come in different shapes and sizes in different countries, and even within the corpus of a single SAI such reports may be long or short, expensive or cheap, very broad or quite narrow in scope, etc. Indeed, these variations are one of the features we describe and comment upon.Finally, it should be pointed out that choosing a different unit of analysis would likely have yielded different insights, but at the same time, and by the same token, would probably have concealed or obscured some of the features that our focus on reports has illuminated. For example, we have encountered some difficulty in analyzing the methods used in performance audit, partly because some reports use a variety of methods within a single study while others say virtually nothing about which methods may have been adopted.In conclusion, we should say that, although this work is certainly not intended to be prescriptive, we have nevertheless thought it appropriate in the final chapter, to set out an agenda for discussion. Drawing from our descriptions and analyses, we have identified a number of issues likely to shape the future development of performance audit. In effect, these constitute a set of strategic choices, with significant implications for the roles of SAIs. Some of these issues could be clarified by further research. All of them could benefit from wider and deeper debate. Just as politics is too important to be left to the politicians, the activities of our Supreme Audit Institutions are too important to be left exclusively to auditors.Source: Christopher Pollott, Hikka Summa. Performance Audit and Public Management Reform[M], Performance or Compliance, 2009.译文绩效审计与公共管理改革审计是最古老且最庄严的国家职责之一，法国审计院的历史可以追溯到1318年。

Chapter 2课本第一章An Era of Change改变的年代、时代Introduction引言There has been a transformation（转化、变革) in the management of the public sectors of advanced countries.在发达国家的公共部门的管理已经有了一个变革.This new paradigm poses（形成，造成) a direct challenge to several of what had previously been regarded as fundamental principles of traditional public administration。

这个新的范例对几个原先被认为是传统公共行政的基础规则提出了直接挑战。

These seven seeming verities(真理）have been challenged。

这几个真理被挑战。

Economic problems in the 1980s meant governments reassessed（重新评估）their bureaucracies and demanded changes。

1980s的经济问题意味着政府重新评估他们的官僚制并且需要改变.All these points will be discussed at greater length（长度）later, but the main point is there has been total change in a profession that saw little change for around a hundred years.这些观点会在以后做更大范围的讨论,但是这里强调的主要是一点:一百年来很少发生变革的公共职业领域发生了全面变革.A new paradigm一个新的范例There is some debate over whether or not public managemnet，particularly the new public management, is a new paradigm for public sector management.有个争论，关于公共管理尤其是新的公共管理是不是公共部门管理的一个新的范例。

(文档含英文原文和中文翻译)中英文资料外文翻译The New Public Management SituationNo doubt, many countries in the world, and both developed countries and developing countries, in the late 1980s and early 1990s began a continuous public sector management reform movement. The reform movement is still in many aspects government continue to the organization and management of the influence. People in these reforms view repudiating them. Critics especially in Britain and the United States, critics say the new mode of various problems exist, but also does not have the international prevailing reform of public management, could not be called paradigm. Criticism from almost every aspect of the change. Most of the academic criticismbelong to the mouth. Different schools of thought in detail discussion, The academic journal articles and abstraction, from reality. At the same time, in the practice of public management and implementation of the reform and the change. As I in other articles in the thought, in most countries, the traditional public administrative mode for public management mode has been replaced. The reform of public department responded to the realities of several interrelated problems, including: the function of public sector provide public services of low efficiency, Economic theory of change, Private sector related changes impact of globalization, especially as a kind of economic power, Technology changes made decentralization and better control globally becomes possible. The administrative management can be divided into three stages: the development of distinct phases, and public administration before traditional pattern and public management reform stage. Each stage has its own management mode. From a stage of transition to the next stage is not easy, from the traditional public administration to public administration has not yet completed the transition. But it was only a matter of time. Because the new mode of theoretical basis is very strong. The new public management movement ", "although this name, but it is not only a debate in the booming, and in most developed countries have taken the best management mode of expression. The traditional administrative mode than it's age is a great reform, but that time has passed.A traditional patternObviously, in the late 19th century bureaucracy system theory, not sound already exists some form of administrative management. Public administration has a long history, and it is the concept of a government and the rise of civilization as history. As the case Glad2den Osama bin laden (point), a model of administrative since the government appears has existed. First is endowed with founder or leader, then is the social or administrative person to organizers of eternity. Administration management or business is all in social activities, although not among factors, but the glow of social sustainable development is of vital importance. Recognized administrative system in ancient Egypt is already exists, its jurisdiction from the Nile floodingcaused by the year to build the pyramids irrigation affairs. China is adopted in the han dynasty, Confucian norms that government should be elected, not according to the background, but according to the character and ability, the government's main goal is to seek the welfare of the people. In Europe, various empire - Greek, Roman, and the holy Roman, Spain's administrative empire, they first by the central through various rules and procedures. Weber's thought, "modern" medieval countries develop simultaneously with "bureaucratic management structure development". Although these countries in different ways, but they have common features, it can be called before modern. Namely, the administrative system of early essence is the personification of, or the establishment in Max Weber's "nepotism" basis, i.e. to loyal to the king or minister certain human foundation, not is personified, With allegiance to the organization or individual basis rather than for the foundation. Although there are such a viewpoint that administration itself not only praise from traditional mode, the characteristic of early but often leads to seek personal interests corruption or abuse of power. In the early administrative system, we now feel very strange approach has the functions of government administration is generally behavior. All those who walk official tend to rely on friends or relatives for work or buy officer, which means the money to buy the first officer or tax officials, and then out to the customer to money, which is the first to buy officer recovery investment cost, and can make a fortune. America in the 19th century FenFei system of "political parties" means in the ruling changed at the same time, the government of all administrative position is changed. Modern bureaucracy is before "personal, traditional, diffusion and similar and special", and according to the argument, modern Weber bureaucracy is "impersonal, rational, concrete, achievement orientation and common". Personalized government is often inefficient: nepotism means incompetent not capable person was arranged to positions of leadership, FenFei political corruption, in addition to making often still exist serious low efficiency. The enormous success of traditional administrative pattern that early practice looks strange. Specialization and not politicized administrative in our opinion is so difficult to imagine that trace, there exist other system. Western administrative system even simple selection of officials to pass theexam, until 1854, Britain and north G..M. Trevelyan report after Northcote - began to establish in China, although the system has long passage.The traditional public administrative patternIn the late 19th century, additionally one kind of pattern on the world popular, this is the so-called traditional administrative pattern. Its main theoretical basis from several countries, namely, the American scholars and Germany Woodrow Wilson of Max Weber's, people put their associated with bureaucracy model, Frederick Tyler systematically elaborated the scientific management theory, the theory of the private sector from America, for public administration method was provided. And the other theorists, Taylor without focusing on public sector, but his theory was influential in this field. The three traditional public administration mode is theorist of main effect. In other countries, plus G..M. Trevelyan and North America, the state administration of administrative system, especially the Wilson has produced important influence. In the 19th century, the north G..M. Trevelyan and put forward through the examination and character, and appointed officials put forward bias and administrative neutral point of view. The traditional administrative pattern has the following features:1. The bureaucracy. The government shall, according to the principle of bureaucratic rank and organization. The German sociologist Max Weber bureaucracy system of a classic, and analysis. Although the bureaucracy in business organizations and other tissues, but it is in the public sector got better and longer.2. The best way of working and procedures are in full manual detail codes, for administrative personnel to follow. Strictly abide by these principles will run for the organization provides the best way.3. Bureaucratic service. Once the government policy areas in, it will be through the bureaucracy to provide public products and service providers.4. In political and administrative two relations, political and administrative managers generally think of administrative affairs can be separated. Administration is the implement instruction, and any matter policy or strategic affairs shall be decided by the political leaders, which can ensure that the democratic system.5. Public interests are assumed to individual civil servants, the only motive for public service is selfless paying.6. Professional bureaucracy. Public administration is viewed as a kind of special activities, thus requirements, obscure, civil servants neutral equal employment and lifelong service to any political leaders.7. The administrative task is to carry out the meaning of the written instructions and not others assume the personal responsibility.Through the comparison of the early administrative pattern, we can better understand the main advantages and Webber system differences. Webber system and it is the most important mode of various before the difference: the rule-based impersonal system replaced the personification of administrative management system. An organization and its rules than any of the people are important organization. Bureaucracy is its operation and how to respond to customer must is personified. As Weber has demonstrated that the modern office management ", will be incorporated into various regulations deeply touched it. The modern public administration by law theory, to command certain affairs authority has been awarded the legitimate public authority. This does not grant an institution specific cases through some instructions. It only matters is abstractly control some issues. In contrast, through personal privileges and give concession regulation of all affairs. The latter is completely dominated by the hereditary system, at least these affairs is not the traditional infringement is this situation."It is very important. Early administration based on personal relationships, be loyal to relatives, protect, leaders or political, rather than on the system. Sometimes, the early administration is politically sensitive, because of the administrative organs of the staff is appointed, they also politicians arms or mainstream class. However, it is often autocratic, autocratic administration may be unfair, especially for those who can't or unwilling to input personal and political game. One of the basic principles for with weber impersonal system to completely eliminate autocratic - at least in ideal condition is so. File exists, the reference principle of parallel and legal basis in the same environment means will always make the same decision. Below this kind ofcircumstance is not only more efficient, and the citizen and bureaucratic hierarchy know myself.Other differences were associated with this. In various regulations and impersonal basis, will naturally formed strict hierarchy. Personal rating system and its provisions in the left unchanged. Although Webber emphasizes the entire system, but he also noticed the bureaucracy of the organization and individual term.The traditional administrative mode won great success, it is widely adopted by governments around the world. Theoretically or in practice, it shows the advantage. And before the corruption flourished, it is more efficient than system, and the thought of individual professionalization civil servants and amateur service has a great progress. However, this model is also exposed the problems that shows that the model can even said outdated, also can say is outdated.The theory of public administration has been difficult to describe the pillar. Political control theory has problems. Administrative means follow instructions, so people demand a well-ordered transceiver method. Instruction between implementers and has a clear division. But this is not the reality, and with the public service domain expands the scale and more impossible. The traditional mode of another theoretical pillar - bureaucracy theory is no longer considered particularly effective form of organization. Formal bureaucracy could have its advantages, but people think it often training to routineer and innovators, Encourage executives rather than risk aversion risk-taking, encourage them to waste instead of effective use of scarce resources. Webb was the bureaucracy is regarded as an ideal type ", "but now this ideal type is inert, cultivate the progressive, leads to low efficiency, these mediocrity and is believed to be the public sector of the special disease. It is also criticized. Actually, the word "bureaucracy in today's more likely as low efficiency of synonyms.The new public management modeIn the 1980s, the public sector is a traditional administrative pattern of new management methods of defects. This method can alleviate some of the problems of traditional pattern, also means that the public sector operation aspects has changedsignificantly. The new management method has many names: management of "individualism", "the new public administration", based on the market of public administration ", after the bureaucracy model "or" entrepreneurial government ". To the late 1990s, people tend to use "and the concept of new public administration". Although the new public management, but for many of the names of public management of department of actual changes happened, people still have a consensus. First, no matter what, it is called mode with traditional represents a significant change of public administration, different more attention and managers of the individual responsibility. Second, it is clear to get rid of the classical bureaucracy, thereby organization, personnel, term and conditions more flexible. Third, it stipulates the organization and personnel, and it can target according to the performance indicators measuring task completion. Also, to plan the assessment system for more than ever before, and also can be more strictly determine whether the government plans to achieve its objectives. Fourth, the senior executives are more likely to color with political government work, rather than independent or neutral. Fifth, the more likely the inspection by the market, buyers of public service provider and distinguish "helmsman, with the rower to distinguish". Government intervention is not always refers to the government by means of bureaucracy. Sixth, appeared through privatization and market means such as inspection, contract of government function reduce trend. In some cases, it is fundamental. Once happened during the transformation from the important changes to all connected with this, the continuity of the steps are necessary.Holmes and Shand as a useful characteristics of generalization. They put the new public management paradigm, the good as management method has the following features: (1) it is a more strategic or structure of decision-making method (around the efficiency, quality and service). (2) decentralization type management environment replaced concentration level structure. The resource allocation and service delivery closer to supply, we can get more itself from the customers and related information and other interest groups. (3) can be more flexible to replace the method of public products supply directly, so as to provide cost savings of the policy. (4) concernedwith the responsibility, authority as the key link of improving performance, including emphasize clear performance contract mechanism. (5) in the public sector, and between internal to create a competitive environment. (6) strengthen the strategic decision-making ability, which can quickly, flexible and low cost to manage multiple interests outside change and the response. (7) by request relevant results and comprehensive cost reports to improve transparency and responsibility. (8) general service budget and management system to support and encourage the change.The new public management and realize a result that no one in the best way. Managers in endowed with responsibility and without being told to get results. Decision is a management job duties, if not for achieving goals, managers should assume responsibility.ConclusionThe government management over the past 150 years experienced three modes. First is the personification of modern administrative mode, or when the pattern of its defects and increasingly exposed to improve efficiency, it is the second mode of traditional bureaucracy model is replaced. Similarly, when the traditional administrative mode problems, it is the third model is the new public management, from the government to alternative market. Since 1980s, the dominance of the market as the 1920s to 1960s dominant bureaucracy. In any kind of government, market and bureaucratic system are coexisting, just a form at some stage dominant, and in another stage of another kind of form, the dominant. The new public management is increasingly weakened and bureaucracy in the public administration field market dominant period.In reality, the market and bureaucracy, mutual complement each other. The new public management may not be completely replace the bureaucracy, as in 1989, the eastern Europe before bureaucracy could not instead of the market. But the new public management movement is early traditional bureaucracy, many functions can be and often by market now. In a bureaucracy system for organizational principle is weakened environment, market solutions will be launched. Of course not all marketprescription can succeed, but this is not the issue. The government of new public management will be a toolbox dowsed solutions. If the scheme of the ineffective, the government will from the same source for other solutions. The theory behind the government management has already happened, we can use the term "paradigm" to describe it. In public administration academia, many of the new public management denial of critics. But their criticism of the government reform quickly. In the new public management mode, another a kind of new mode, but certainly not returned to the traditional administrative pattern.新公共管理的现状毫无疑问,世界上许多国家,无论是发达国家还是发展中国家,在20世纪80年代后期和90年代初期都开始了一场持续的公共部门管理变革运动。

绩效考核与管理外文翻译文献(文档含中英文对照即英文原文和中文翻译)原文：The Dilemma of Performance AppraisalPeter Prowse and Julie ProwseMeasuring Business Excellence,V ol.13 Iss:4,pp.69 - 77AbstractThis paper deals with the dilemma of managing performance using performance appraisal. The authors will evaluate the historical development of appraisals and argue that the critical area of line management development that was been identified as a critical success factor in appraisals has been ignored in the later literature evaluating the effectiveness of performance through appraisals.This paper willevaluatethe aims and methodsof appraisal, thedifficulties encountered in the appraisalprocess. It also re-evaluates the lack of theoretical development in appraisaland move from he psychological approachesof analysistoamorecritical realisation ofapproaches before re-evaluating the challenge to remove subjectivity and bias in judgement of appraisal.13.1IntroductionThis paper will define and outline performance management and appraisal. It will start byevaluating what form of performance is evaluated, then develop links to the development of different performance traditions (Psychological tradition, Management by Objectives, Motivation and Development).It will outline the historical development of performance management then evaluate high performance strategies using performance appraisal. It will evaluate the continuing issue of subjectivity and ethical dilemmas regarding measurement and assessment of performance. The paper will then examine how organisations measure performance before evaluation of research on some recent trends in performance appraisal.This chapter will evaluate the historical development of performance appraisal from management by objectives (MBO) literature before evaluating the debates between linkages between performance management and appraisal. It will outline the development of individual performance before linking to performance management in organizations. The outcomes of techniques to increase organizational commitment, increase job satisfaction will be critically evaluated. It will further examine the transatlantic debates between literature on efficiency and effectiveness in the North American and the United Kingdom) evidence to evaluate the HRM development and contribution of performance appraisal to individual and organizational performance.13.2 What is Performance Management?The first is sue to discuss is the difficulty of definition of Performance Management. Armstrong and Barron(1998:8) define performance management as: A strategic and integrated approach to delivering sustained success to organisations by Improving performance of people who work in them by developing the capabilities of teams And individual performance.13.2.1 Performance AppraisalAppraisal potentially is a key tool in making the most of an organisation’s human resources. The use of appraisal is widespread estimated that 80–90%of organizations in the USA and UK were using appraisal and an increase from 69 to 87% of organisations between 1998 and 2004 reported a formal performance management system (Armstrong and Baron, 1998:200).There has been little evidence of the evaluation of the effectiveness of appraisal but more on the development in its use. Between 1998 and 2004 a sample from the Chartered Institute of Personnel and Development (CIPD, 2007) of 562 firms found 506 were using performance appraisal in UK.What is also vital to emphasise is the rising use of performance appraisal feedback beyond performance for professionals and managers to nearly 95% of workplaces in the 2004 WERS survey (seeTable 13.1).Clearly the use of Appraisals has been the development and extension of appraisals to cover a large proportion of the UK workforce and the coverage of non managerial occupations and the extended use in private and public sectors.13.2.2 The Purpose of AppraisalsThe critical issue is what is the purpose of appraisals and how effective is it ？Researched and used in practice throughout organizations? The purpose of appraisals needs to be clearly identified. Firstly their purpose. Randell (1994) states they are a systematic evaluation of individual performance linked to workplace behaviour and/or specific criteria. Appraisals often take the form of an appraisal interview,usually annual,supported by standardised forms/paperwork.The key objective of appraisal is to provide feedback for performance is provided by the linemanager.The three key questions for quality of feedback:1. What and how are observations on performance made?2. Why and how are they discussed?3. What determines the level of performance in the job?It has been argued by one school of thought that these process cannot be performed effectively unless the line manager of person providing feedback has the interpersonal interviewing skills to providethat feedback to people being appraised. This has been defined as the “Bradford Approach” which places a high priority on appraisal skills development (Randell, 1994). This approach is outlined in Fig. 13.1 whichidentifies the linkages betweeninvolving,developing, rewarding and valuing people at work..13.2.3 Historical Development of AppraisalThe historical development of performance feedback has developed from a range of ap proaches.Formal observation of individual work performance was reported in Robert Owens’s Scottish factory inNew Lanarkin the early 1800s (Cole, 1925). Owen hung over machines a piece of coloured wood over machines to indicate the Super intendent’s assessment of the previous day’s conduct (white forexcellent, yellow, blue and then black for poor performance).The twentieth centuryled to F.W. Taylor and his measured performance and the scientific management movement (Taylor, 1964). The 1930sTraits Approaches identified personality and performance and used feedback using graphic rating scales, a mixed standard of performance scales noting behaviour in likert scale ratings.This was used to recruit and identify management potential in the field of selection. Later developments to prevent a middle scale from 5 scales then developed into a forced-choice scale which forced the judgement to avoid central ratings.The evaluation also included narrative statements and comments to support the ratings (Mair, 1958).In the 1940s Behavioural Methods were developed. These included Behavioural Anchored Rating Scales (BARS); Behavioural Observation Scales (BOS); Behavioural Evaluation Scales (BES); critical incident;job simulation. All these judgements were used to determine the specific levels of performance criteria to specific issues such as customer service and rated in factors such asexcellent,average or needs to improve or poor.These ratings are assigned numerical values and added to a statement or narrative comment by the assessor. It would also lead to identify any potential need for training and more importantly to identify talent for careers in linemanagement supervision and future managerial potential.Post1945 developed into the Results-oriented approaches and led to the development of management by objectives (MBO). This provided aims and specific targets to be achievedand with in time frames such as pecific sales, profitability,and deadlines with feedback on previous performance (Wherry, 1957).The deadlines may have required alteration and led to specific performance rankings of staff. It also provided a forced distributionof rankingsof comparative performance and paired comparison ranking of performance and setting and achieving objectives.In the 1960s the developmentof Self-appraisal by discussion led to specific time and opportunity for the appraisee to reflectively evaluate their performance in the discussion and the interview developed into a conversation on a range of topics that the appraise needed to discuss in the interview. Until this period the success of the appraisal was dependent on skill of interviewer.In the 1990s the development of 360-degree appraisal developed where information was sought from a wider range of sources and the feedback was no longer dependent on the manager-subordinate powerrelationship but included groups appraising the performance of line managers and peer feedback from peer groups on individual performance (Redman and Snape, 1992). The final development of appraisal interviews developed in the 1990s with the emphasis on the linking performance with financial reward which will be discussed later in the paper.13.2.4 Measures of PerformanceThe dilemma of appraisal has always to develop performance measures and the use of appraisal is the key part of this process. Quantitative measure of performance communicated as standards in the business and industry level standards translated to individual performance. The introduction of techniques such as the balanced score card developed by Kaplan and Norton (1992).Performance measures and evaluation included financial, customer evaluation, feedback on internal processes and Learning and Growth. Performance standards also included qualitative measures Which argue that there is an over emphasis on metrics of quantitative approach above the definitions of quality services and total quality management.In terms of performance measures there has been a transformation in literature and a move in the 1990s to the financial rewards linked to the level of performance.The debates will be discussed later in the paper.13.3 Criticism of AppraisalsCritiques of appraisal have continued as appraisal shave increased in use and scope across sectors and occupations. The dominant critique is the management framework using appraisal as an orthodox technique that seeks to remedy the weakness and propose of appraisals as a system to develop performance.This “orthodox” approach argues there are conflicting purposes of appraisal (Strebler et al, 2001). Appraisal can motivate staff by clarifying objectives and setting clear future objectives with provision for training and development needs to establish the performance objective. These conflicts with assessing past performance and distribution of rewards based on past performance (Bach, 2005:301).Employees are reluctant to confide any limitations and concerns on their current performance as this could impact on their merit related reward or promotion opportunities(Newton and Findley, 1996:43).This conflicts with performance as a continuum as appraisers are challenged with differing roles as both monitors and judges of performance but an understanding counsell or which Randell(1994)argues few manager shave not received the raining to perform.Appraisal Manager’s reluctance to criticise also stems from classic evidence fromMcGregor that managers are reluctant to make an egative judgement on an individual’s performance a si t could be demotivating,leadto accusationsoftheirown supportand contributiontoindividual poor performance and to also avoid interpersonal conflict (McGregor, 1957).One consequence of this avoidance of conflict is to rate all criterion as central and avoid any conflict known as the central tendency.In a study of senior managers by Long neckeretal.(1987),they found organisational politics influenced ratings of 60 senior executives.The findings were that politics involved deliberate attempts by individuals to enhance or protect self-interests when conflicting courses of action are possible and that ratings and decisions were affected by potential sources of bias or inaccuracy in their appraisal ratings (Longeneckeret al., 1987).There are methods of further bias beyond Longenecker’s evidence. The political judgements andthey have been distorted further by overrating some clear competencies in performance rather than being critical across all rated competencies known as the halo effect and if some competencies arelower they may prejudice the judgment acrossthe positive reviews known as the horns effect (ACAS, 1996).Some ratings may only cinclude recent events and these are known as the recency effects. In this case only recent events are noted compared to managers gathering and using data throughout the appraisal period .A particular concern is the equity of appraisal for ratings which may be distorted by gender ,ethnicity and the ratings of appraisers themselves .A range of studies in both the US and UK have highlighted subjectivity in terms of gender (Alimo-Metcalf, 1991;White, 1999) and ethnicity of the appraise and appraiser(Geddes and Konrad, 2003). Suggestions and solutions on resolving bias will be reviewed later.The second analysis is the radical critique of appraisal. This is the more critical management literature that argues that appraisal and performance management are about management control(Newton and Findley, 1996;Townley, 1993). It argues that tighter management control over employee behaviour can be achieved by the extension of appraisal to manual workers, professional as means to control. This develops the literature of Foucault using power and surveillance. This literature uses cases in examples of public service control on professionals such a teachers (Healy, 1997) and University professionals(Townley, 1990).This evidence argues the increased control of public services using appraisal as a method of control and that the outcome of managerial objectives ignores the developmental role of appraisal and ratings are awarded for people who accept and embrace the culture and organizational values . However, this literature ignores the employee resistance and the use of professional unions to challenge the attempts to exert control over professionals and staff in the appraisal process (Bach, 2005:306).One of the different issues of removing bias was the use of the test metaphor (Folgeretal.,1992).This was based on the assumption that appraisal ratings were a technical question of assessing “true” performance and there needed to be increased reliability and validity of appraisal as an instrument to develop motivation and performance. The sources of rater bias and errors can be resolved by improved organisational justice and increasing reliability of appraiser’s judgement.However there were problems such as an assumption that you can state job requirements clearly and the org anization is “rational” with objectives that reflect values and that the judgment by appraisers’ are value free from political agendas and personal objectives. Secondly there is the second issue of subjectivity if appraisal ratings where decisions on appra isal are rated by a “political metaphor”(Hartle, 1995).This “political view” argues that a appraisal is often done badly because there is a lack of training for appraisers and appraisers may see the appraisal as a waste of time. This becomes a process which managers have to perform and not as a potential to improve employee performance .Organisations in this context are “political” and the appraisers seek to maintain performance from subordinates and view appraises as internal customers to satisfy. This means managers use appraisal to avoid interpersonal conflict and develop strategies for their own personal advancement and seek a quiet life by avoiding censure from higher managers.This perception means managers also see appraisee seeks good rating and genuine feedback and career development by seeking evidence of combining employee promotion and pay rise.This means appraisal ratings become political judgements and seek to avoid interpersonal conflicts. The approaches of the “test” and “political” metapho rs of appraisal are inaccurate and lack objectivity and judgement ofemployee performance is inaccurate and accuracy is avoided.The issue is how can organisations resolve this lack of objectivity?13.3.1 Solutions to Lack of Objectivity of AppraisalGrin t(1993)argues that the solutions to objectivity lies in part with McGregor’s (1957) classic critique by retraining and removal of “top down” ratings by managers and replacement with multiple rater evaluation which removes bias and the objectivity by upward performance appraisal. The validity of upward appraisal means there moval of subjective appraisal ratings.This approach is also suggested to remove gender bias in appraisal ratings against women in appraisals (Fletcher, 1999). The solution of multiple reporting(internal colleagues, customers and recipients of services) will reduce subjectivity and inequity of appraisal ratings. This argument develops further by the rise in the need to evaluate project teams and increasing levels of teamwork to include peer assessment. The solutions also in theory mean increased closer contact with individual manager and appraises and increasing services linked to customer facing evaluations.However, negative feedback still demotivates and plenty of feedback and explanation by manager who collates feedback rather than judges performance andfail to summarise evaluations.There are however still problems with accuracy of appraisal objectivity asWalker and Smither (1999)5year studyof 252 managers over 5 year period still identified issues with subjective ratings in 360 degree appraisals.There are still issues on the subjectivity of appraisals beyond the areas of lack of training.The contribution of appraisal is strongly related to employee attitudes and strong relationships with job satisfaction(Fletcher and Williams, 1996). The evidence on appraisal still remains positive in terms of reinvigo rating social relationships at work (Townley,1993)and the widespread adoption in large public services in the UK such as the national health Service (NHS)is the valuable contribution to line managers discussion with staff on their past performance, discussing personal development plans and training and development as positive issues.One further concern is the openness of appraisal related to employee reward which we now discuss.13.3.2 Linking Appraisals with Reward ManagementAppraisal and performance management have been inextricably linked to employee reward since the development of strategic human resource management in the 1980s. The early literature on appraisal linked appraisal with employee control (Randell, 1994;Grint, 1993;Townley, 1993, 1999) and discussed the use of performance related reward to appraisals. However therecent literature has substituted the chapter titles employ ee “appraisal” with “performance management”(Bach, 2005; Storey, 2007) and moved the focus on performance and performance pay and the limits of employee appraisal. The appraisal and performance pay link has developed into debates to three key issues:The first issue is has performance pay related to appraisal grown in use?The second issue is what type of performance do we reward?and the final issue is who judges management standards?The first discussion on influences of growth of performance pay schemes is the assumption that increasing linkage between individual effort and financial reward increases performance levels. This linkage between effort and financial reward increasing levels of performance has proved an increasing trend in the public and private sector (Bevan and Thompson, 1992;Armstrong and Baron, 1998). The drive to increase public sector performance effort and setting of targets may even be inconsistent in the experiences of some organizational settings aimed at achieving long-term targets(Kessler and Purcell,1992;Marsden, 2007). The development of merit based pay based on performance assessed by a manager is rising in the UK Marsden (2007)reported that the: Use of performance appraisals as a basis for merit pay are used in65 percent of public sector and 69 percent of the private sector employees where appraisal covered all nonmanagerial staff(p.109).Merit pay has also grown in use as in 1998 20% of workplaces used performance related schemes compared to 32% in the same organizations 2004 (Kersley et al., 2006:191). The achievements of satisfactory ratings or above satisfactory performance averages were used as evidence to reward individual performance ratings in the UK Civil Service (Marsden, 2007).Table 13.2 outlines the extent of merit pay in 2004.The second issue is what forms of performance is rewarded. The use of past appraisal ratings as evidence of achieving merit-related payments linked to achieving higher performance was the predominant factor developed in the public services. The evidence on Setting performance targets have been as Kessler (2000:280) reported “inconsistent within organizations and problematic for certain professional or less skilled occupations where goals have not been easily formulated”. There has been inconclusive evidence from organizations on the impact of performance pay and its effectiveness in improving performance. Evidence from a number of individual performance pay schemes report organizations suspending or reviewing them on the grounds that individual performance reward has produced no effect in performance or even demotivates staff(Kessler, 2000:281).More in-depth studies setting performance goals followed by appraisal on how well they were resulted in loss of motivation whilst maintaining productivity and achieved managers using imposing increased performance standards (Marsden and Richardson, 1994). As Randell(1994) had highlighted earlier, the potential objectivity and self-criticism in appraisal reviews become areas that appraisees refuse to acknowledge as weaknesses with appraisers if this leads to a reduction in their merit pay.Objectivity and self reflection for development becomes a weakness that appraises fail to acknowledge as a developmental issue if it reduces their chances of a reduced evaluation that will reduce their merit reward. The review of civil service merit pay (Makinson, 2000)reported from 4 major UK Civil Service Agencies and the National Health Service concluded that existing forms of performance pay and performance management had failed to motivate many staff.The conclusions were that employees found individual performance pay divisive and led to reduced willingness to co-operate with management ,citing managerial favorites and manipulation of appraisal scores to lower ratings to save paying rewards to staff (Marsden and French, 1998).This has clear implications on the relationship between line managers and appraises and the demotivational consequences and reduced commitment provide clear evidence of the danger to linking individual performance appraisal to reward in the public services. Employees focus on the issues that gain key performance focus by focusing on specific objectives related to key performance indicators rather than all personal objectives. A study of banking performance pay by Lewis(1998)highlighted imposed targets which were unattainable with a range of 20 performance targets with narrow short term financial orientatated goals. The narrow focus on key targets and neglect of other performance aspects leads to tasks not being delivered.This final issue of judging management standards has already highlighted issues of inequity and bias based on gender (Beyer, 1990; Chen and DiTomasio, 1996; Fletcher, 1999). The suggested solutions to resolved Iscrimination have been proposed as enhanced interpersonal skills training are increased equitable use of 360 degree appraisal as a method to evaluate feedback from colleagues asthis reduces the use of the “political metaphor”(Randell, 1994;Fletcher, 1999).On measures linking performance to improvement require a wider approach to enhanced work design and motivation to develop and enhance employee job satisfaction and the design of linkages between effort and performance are significant in the private sector and feedback and awareness in the public sector (Fletcher and Williams, 1996:176). Where rises be in pay were determined by achieving critical rated appraisal objectives, employees are less self critical and open to any developmental needs in a performance review.13.4 ConclusionAs performance appraisal provides a major potential for employee feedback that could link strongly to increasing motivation ,and a opportunity to clarify goals and achieve long term individual performance and career development why does it still suffers from what Randell describes as a muddle and confusion which still surrounds the theory and practice?There are key issues that require resolution and a great deal depends on the extent to which you have a good relationship with your line manager . Barlow(1989)argued `if you get off badly with your first two managers ,you may just as well forget it (p. 515).The evidence on the continued practice of appraisals is that they are still institutionally elaborated systems of management appraisal and development is significant rhetoric in the apparatus of bureaucratic control by managers (Barlow, 1989). In reality the companies create, review, change and even abolish appraisals if they fail to develop and enhance organisational performance(Kessler, 2000). Despite all the criticism and evidence the critics have failed to suggest an alternative for a process that can provide feedback, develop motivation, identify training and potential and evidence that can justify potential career development and justify reward(Hartle, 1997).译文：绩效考核的困境Peter Prowse and Julie Prowse摘要本文旨在用绩效考核方法来解决绩效管理的困境。

Why Public Management Reform?为什么要进行公共管理改革？Public management reform is usually thought of as a means to an end, not an end in itself. 公共管理改革通常被认为是一种达到目的的手段，而并非目的本身。

To be more precise we should perhaps say that it potentially a means to multiple ends. 更准确说，我们可以认为它是一种潜在地达到多种目的的手段。

These include making saving (economies) in public expenditure, improving the quality of public services, making the operation of government more efficient, and increasing the chances that the policies which are chosen and implemented will be effective. 这些目的包括：节约公共开支（经济），提高公共服务的质量，使政府的运作更加有效，增加被选用的和实施的政策变得有效的机会。

On the way to achieving these important objectives, public management reform may also serve a number of intermediate ends, including those of strengthening the control of politicians over the bureaucracy, freeing public officials1 from bureaucratic constrains which inhibit their opportunities to manage and enhance the government’s accountability to the legislature and the citizenry for its policies and programs. 在实现这些重要目标的同时，公共管理改革还可能为一系列中间目标提供服务，包括强化政治家对官僚的控制和把公务员从官僚政治的束缚中解放出来，这些束缚阻碍了他们在政策和计划实施1公务员、国家公职人员、政府官员中管理和提升政府对立法部门和公民所负责任的机会。

The Dilemma of Performance AppraisalPeter Prowse and Julie Prowse Measuring Business Excellence，Vol。

13 Iss：4，pp。

69 — 77AbstractThis paper deals with the dilemma of managing performance using performance appraisal。

The authors will evaluate the historical development of appraisals and argue that the critical area of line management development that was been identified as a critical success factor in appraisals has been ignored in the later literature evaluating the effectiveness of performance through appraisals。

This paper willevaluatethe aims and methodsof appraisal， thedifficulties encountered in the appraisalprocess。

It also re-evaluates the lack of theoretical development in appraisaland move from he psychological approachesof analysistoamorecritical realisation ofapproaches before re-evaluating the challenge to remove subjectivity and bias in judgement of appraisal。

世界审计组织效益审计指南前言1998年，在蒙特维地亚召开的世界审计组织会议上，与会代表一致同意对《世界审计组织审计准则》进行重组，以明确《职业道德规范》和《审计准则》之间的联系，并促进信息更新。

大家还同意开发《世界审计组织审计准则》实施指南。

虽然这些审计准则的重点是财务审计，但它们也覆盖了效益审计的内容。

大会认为，一旦《世界审计组织审计准则》实施指南编写完毕，世界审计组织的审计准则就完整成套了。

大家注意到，各国最高审计机关在答复1997年的《世界审计组织审计准则》问卷时都提出了为财务和效益审计编制指南的要求。

大会讨论表明，这些指南将协助各国最高审计机关实施《世界审计组织审计准则》。

世界审计组织审计准则委员会将与其他常设委员会和工作小组一起协商，完成所要求的指南开发工作。

鉴于效益审计的特点，大家认为，为这种审计单独开发指南是比较明智的做法。

正如许多国家指出的那样，开展效益审计需要特别的指南，因为效益审计在本质上有别于财务审计。

本文件的目的是开发效益审计指南，也就是朝着上述目标前进一步。

我们根据《世界审计组织审计准则》和实际经验为实施指南提供了一种可行框架。

虽然此文件不是一种技术文件或手册，但它针对效益审计的特殊要求和特点收录了一些具有实际指导意义的准则和其他内容。

编制此文件的目的是为以下工作提供指南：1.协助各国最高审计机关的效益审计师高效率、有成效地；管理和开展先进的效益审计；2.提倡高效率、有成效的效益审计实务；3.为进一步开发效益审计方法和专业发展提供依据；4.制定有助于审计师行使专业判断的基础框架并创造一种有助于效益审计师提高技术、全面实现其潜力的环境。

效益审计师在工作中可能会面临一定程度的多样性和模糊性。

他们需要对有关活动和管理工作进行分析。

他们可能会面临熟悉各种被审计单位机构环境和课题内容的必要性。

他们需要以符合逻辑的、有充分证据支持的方式，就复杂的事项撰写报告。

这些指南可以在上述领域为他们提供帮助，但通过其他方法提高自身的审计技术在很大程度上要依靠效益审计师自己完成。