【精品文档 397关于zheng府公共部门绩效审计有关的外文文献翻译成品：西班牙地方zheng府中的绩效审计：一种前瞻性的实证研究（中英文双语对照）

此文档是毕业设计外文翻译成品（ 含英文原文中文翻译），无需调整复杂的格式下载之后直接可用，方便快捷本文价格不贵,也就几十块钱一辈子也就一次的事 外文标题Developing perance audit in Spanish local government an empirical study of a way forward 外文作者Carolina Pontones Rosa, Rosario Prez Morote and Malcolm J. Prowle 文献出处 Public Money Management 343 May 2018 如觉得年份太老，可改为近2年，毕竟很多毕业生都这样做 英文4031单词，26698字符字符就是印刷符，中文6291汉字。（如果字数多了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。） Developing perance audit in Spanish local government an empirical study of a way forward AbstractLike many developed countries, public services in Spain are facing a prolonged period of financial austerity. Consequently, most parts of the Spanish public sector have to give consideration to various aspects of public services, including the means for improving existing perance. Perance audit is seen as a key means for improving perance in Spanish local government but the approach is not as well developed as in many other countries. This paper is an empirically- based study of the current situation regarding perance audit in the Spanish local government sector and provides pointers as to how this approach might be strengthened. Keywords Local government; perance audit; Spain; survey. Unlike many other countries in the developed world, perance audit in the Spanish public sector has not advanced very quickly, and the progress which has been made has happened in a disjointed manner. Moreover, the current financial situation in the Spanish public sector suggests that while perance audit could be a key tool for improving public sector perance, there is a paucity of research on this issue. This paper describes recent empirical research concerning the development of perance audit in Spanish local government. The authors discuss some of the key issues involved in the extension of perance audit in Spanish local government and make recommendations for its improvement. The main questions addressed are What is the current position regarding the development and application of perance audit in Spanish local government Is there sufficient auditing in Spanish local government concerning perance improvement and accountability What support is there for possible changes to Spanish audit regulations What is needed to develop and apply effective perance audit in Spanish local government The nature of perance audit For the purposes of this research, the literature was considered under three themes The relevance of perance audit in the public sector The term ‘new public management’NPM describes public sector res carried out in late 20th century in many countries O’Flynn, 2007. One aspect of NPM Azuma, 2005 has been a focus on improved perance, and Holmes 1992 described a recurring theme of public sector re involving both improving perance and enhancing accountability. Some authors argue that the implementation of perance measures has often been t