一、借助议会的力量，成功寻求立法支持
One, with the power of Parliament, seeking legislative support
澳大利亚的政体是议会制，议会制的主要特征就是行政必须对立法（议会）负责，而议会对政府行政机构行为及其业绩的考核需要一系列制度上的安排。绩效审计的思想则恰好能符合这一需求，并特别显示其可以更好地向议会报告政府公共管理受托责任的潜力。
The Australian government is a parliamentary system, main characteristics of parliamentary system is the administrative legislation (parliament) must be responsible for parliament, and assessment on the behavior of the government administrative agencies and their performance requires a series of institutional arrangement. Performance auditing thoughts can just meet this demand, and in particular shows it can better report to Parliament the government's public management accountability potential.
1974年，由H.C.Coombs担任主席的澳大利亚政府管理皇家专门调查委员会（RCAGA）成立，该委员会第一次对联邦官僚机构进行了广泛的检查，并指出由于内阁成员政治背景的差异已使得政府各部门的官僚机构不再是中立机构，而且很多部长以及官僚机构所负责的管理领域都没有很好地向议会尽职。希望能通过绩效审计这一制度安排来检查公共管理部门负责人的业绩与表现。 强化政府公共管理的受托责任。根据澳大利亚国情，Coombs明确表示，绩效审计不应涉及政策本身的合理性问题，他将“效率审计”与“效果审计”分开，前者由审计机关实施，而后者由于涉及政治问题，由内阁和总理幕僚来完成。
By 1974, H.C.Coombs served as chairman of the Australian government management Royal Commission (RCAGA) was established, the first committee of the federal bureaucracy were extensively examined, and pointed out that because of the difference of cabinet members, political background because of the bureaucracy of government departments is no longer a neutral mechanism, and management in the field of many ministers and bureaucracy responsible are not good to Parliament due diligence. Hope that through the performance audit arrangement of this system to check the public management department is responsible for human performance and performance. Strengthening government accountability of public management. According to the Australian national conditions, Coombs clearly, performance audit should not rationality problem relates to the policy itself, he will "efficiency audit" and "performance audit" separately, the former is carried out by the audit organ, the latter due to political issues, from the cabinet and the prime minister, chief of staff to complete the.
尽管财政部等强烈反对授予审计机关绩效审查的权利，并声称一些政策问题很难与管理事务相区分，而且对部长进行双重的“猜疑”也是不妥的。但是澳大利亚总理以及大部分内阁高官都认为有必要对公共管理过程与行为进行“规范”的审查与监督。Coombs的委员会最终向议会建议审计机关获得实施经济与绩效审计的法律授权，审计机关被授权检查政府政策的执行情况，而不涉及这些政策本身的合理性评价。绩效审计主要面向三个方面：其一是面向议会、政府当局、部长们的受托责任；其二是面向纳税人，确保纳税人的资金得到合理使用；其三是面向被审单位，为其提供更有效管理及使用资源的建议并协助政策的履行。
Although the Ministry of Finance and other strong opposition to the auditing organ performance review of the right, and claims that some policy issues are difficult to distinguish transaction and management, but also to minister to double the "suspicion" is wrong. But Australian Prime Minister and most senior cabinet members agree on the need to "review and supervision" of public management process and behavior. The Coombs Committee ultimately recommended to Parliament the auditing organ authorized to implement economic and performance audit law, audit institutions authorized to check the implementation of government policy, and not involved in evaluating the rationality of the policy itself. Performance audit mainly in three aspects: the first is for parliament, government authorities, the ministers of the fiduciary responsibility; second is to taxpayers, to ensure that taxpayer funds are properly used; the third is the auditee, to provide more efficient management and use of resources, advice and assistance policy.
1979年，有关绩效审计的授权最终写入修订后的《审计法》。修订后的《审计法》赋予审计长对政府公共管理机构实施绩效审计的权力，但对国有公司的绩效审计必须得到澳大利亚总理的同意或请求。同时还特别要求审计机关必须向议会提供绩效审计报告并征求被审单位的意见。这一次《审计法》修订的另一项重大成果是，在议会中设立公共会计联合委员会（JCPA）以及公共开支议员代表执委会（HRSCE）来审阅联邦审计机关提交的绩效审计报告。
In 1979, the performance audit of the final written authorization audit the amended law "". The revised "Audit Law" entrusts to the auditing of government public management institutions to implement the performance audit of the power, but the performance audit of the State-Owned Company must be Australian Prime Minister agreed or request. At the same time also requested the special audit institutions must provide the performance audit report to Parliament and to solicit the views of the auditee. Another important achievement of this one "Audit Law" revision is, set up a joint committee on public accounting in Parliament (JCPA) and public spending Representatives Committee (HRSCE) performance audit report to review Federal Audit submitted.
有了开展绩效审计的立法授权，联邦审计署很快成立了一个有多学科、多技能的工作经历与专业背景人员组成的绩效审计小组，其中超过一半的人员是联邦审计署新引进的。早期的绩效审计方法主要是“协商与讨论”，而在联邦审计署内部，则将绩效审计理解为“有助于改善政府公共管理”的有效手段之一。国会则将绩效审计报告分开归档、封面单列，以区别于财务审计报告。 但是，关于绩效审计的努力刚刚开始便很快引起了被审单位、政府部门甚至议会内部的非议。但总的来说，澳大利亚绩效审计的起步还是令人兴奋并充满希望的。
Have been authorized to carry out performance audit of the legislation, the Federal Audit Office soon established a multi-disciplinary, multi skilled work experience and professional background of staff performance audit team, of which more than half of the staff is the introduction of new Federal Audit office. The performance audit is the main method of early "negotiation and discussion", and in the Federal Audit Office inside, the performance audit as "one of the effective means to contribute to the improvement of government public management". The Congress will performance audit report separate filing, cover single row, as distinguished from the financial audit report. But, about the performance audit effort just started soon attracted the auditee, government departments and even a parliamentary censure. But in general, the performance audit in Australia started or exciting and full of hope.
The Federal Audit Office hope can take the initiative to provide Congress with more high-quality, relevant government public management "performance" of information. The potential pressure on public management services for the first time the performance audit also revealed new functions may exist. Parliament has placed high hopes on performance audit, performance audit evaluation report can hope extensively for public administration management.
二、艰难摸索，从“短、频、快”的项目开始
Two, the difficult exploration, from the beginning of "short, frequency, fast" project
在经历了短暂的早期“兴奋”之后，理智很快得以恢复。1979-1990年是澳大利亚绩效审计艰难摸索的时期，为了应对来自各方面的偏见甚至是敌意，澳大利亚审计署不得不进行积极的调整，历任审计长前赴后继，艰难摸索，不断进取，最终他们凭借自身的绩效审计业绩赢得了社会的理解，在确立绩效审计地位的征程中打下了坚实的基础。
After a brief early "excited", reason restored quickly. 1979-1990 is an Australian performance audit difficult exploration period, in order to reply to the prejudice and even hostility, Australian National Audit Office to actively adjust, served as auditor general advance wave upon wave, difficult groping, continue to forge ahead, the final by virtue of their own performance auditing performance to win the society's understanding, in the establishment of performance auditing status of the journey to lay a solid foundation.
（一）从“短、频、快”的项目做起
(a) start from "short, frequency, fast" project
关于公共资金的管理出现或存在绩效方面的问题是难免的，但许多政府机构总是不习惯反省自己，而是对审计人员的到来抱有偏见或敌意。虽然当时的联邦审计长Craik坚持认为关于“审计法的修订和绩效审计小组工作”的评估需要较长的时间，但批评还是很快就来了，而且接连不断，这些批评与怀疑主要涉及：绩效审计建议的恰当性、对相关专业人员的合理任用、审计过程本身的价值——特别是报告的及时性等。
About the management of public funds or the performance problems are inevitable, but many government agencies are not used to reflect on their own, but the auditor arrival prejudice or hostility. Although the federal auditor general Craik insisted that the assessment on the "Audit Law revision and performance audit team work" requires a longer time, but the criticism is coming up soon, and continuously, the criticism and suspicion mainly involves: performance audit recommendations are appropriate, reasonable, and the relevant professional audit process value in itself -- especially the report timeliness.
如始于1980年的对澳大利亚邮盟柜台服务的管理审计在总共花费了349600澳元，耗时长达四年时间之后，不得不最终放弃。这次失败很大程度上是因为联邦审计署不能准确界定审计范围、合理实施项目管理并选取恰当的审计技术，审计小组人员的缺乏经验也是一个重要原因。此次绩效审计的中断以及随之而来公共会计联合委员会的责询对于绩效审计新形象的改善和联邦审计署这一新使命地位的巩固非常不利。但审计人员没有气馁。
Such as the management audit began on the Australian Postal Union counter service in 1980 at a total cost of $349600, after four years time, had to give up. This failure is largely because of the Federal Audit Office cannot accurately define the scope of the audit, the proper implementation of project management and to select appropriate audit, audit team's lack of experience is also an important reason. The responsibility for the performance audit of the interrupt and the consequent Public Accounting Committee for the improvement of the new image of the performance audit and the Federal Audit Office this new mission status consolidated very bad. But the audit personnel not discouraged.
Craik的继任是Keith Brigden，虽然他对绩效审计的理解与其前任明显不同，但同样尽心致力于绩效审计的推动。为了及时捕获绩效审计失败的根源并排解各种可能的干扰，Brigden遣散了其前任成立的绩效审计小组，并把这些人员重新归入原先部门。相比之下，Brigden更加关注绩效审计方法的采用，他主持制定了绩效审计程序并规划了绩效审计框架。首先是可行性研究，其次是绩效审计的重点、范围、时间、人员、审查过程和资源，最后通知被审计单位。最初审计成果是一个“争议稿”和“初步审计报告”，最后是正式的管理说明书。被审计单位的反馈意见作为最终审计报告的参考。正式审计报告还应征求被审单位管理层的意见。Brigden特别关注那些界限清晰、目标明确的小规模绩效审计，旨在通过小型的绩效审计来证实绩效审计作用，锻炼绩效审计队伍，积累绩效审计经验，获得有价值的绩效审计发现，逐步树立并增强绩效审计的信心，赢得社会及被审单位对绩效审计的理解与支持。 Brigden利用自己曾是第二任税务总署行政长官，对于税务总署的内部工作了如指掌的优势，并出于个人兴趣与思考开始了一系列对税务总署的审计。从1984年6月至12月连续开展了5次“短、频、快”的绩效审计。许多联邦审计人员都认为，：Brigden的工作使得一些以老大自居的政府部门（如财政部）不再能逃避绩效审计的审查，因而，堪称绩效审计地位得以确立的重要里程碑。也有人认为这是打破中央集权关系的一个开始。公共会计联合委员会注意到这些报告能改进管理、增加政府资源并使之得以有效使用。 （二）不断积累新经验 1985年John Monaghan接替：Brigden，他继续推动联邦审计署的绩效审计工作，并在许多领域取得突破。公共会计联合委员会谈到这一时期时说“毫无疑问，议会急切地等待着绩效审计报告的形成”，并在建议改进公共管理、节约审计成本、增加政府支出与克服管理不善方面时，特别提到了绩效审计。这一时期随着澳大利亚联邦审计署绩效审计经验与方法的不断积累，开始参与国际交流并初步得到认可，并为来自亚洲和中东国家的审计人员提供了相关的培训。
Craik succession is Keith Brigden, although he to the performance audit of the understanding and its predecessor is obviously different, but equally committed to promoting performance audit. For the source capture performance audit failure and troubleshooting a variety of possible interference, Brigden sent its predecessor established performance audit team, and the staff as the original department. In contrast, Brigden pay more attention to the performance of audit method, he presided over the formulation of the performance audit and performance audit program planning framework. The first is the feasibility study, followed by the performance audit focus, scope, time, personnel, review processes and resources, finally, notify the audited entity. The first results of the audit is a "controversial draft" and "preliminary audit report", the last is the official management manual. By feedback as the final audit report audit unit reference. Formally audit report shall also seek the auditee management advice. Brigden paid special attention to those boundaries clear, clear objectives of small scale performance audit, performance audit aims to confirm the performance audit of small, exercise performance audit team, accumulated experience for performance audit, performance audit has the value found, gradually establish and strengthen the performance audit of the confidence, win the society and auditee's understanding and support the performance audit. Brigden uses its own tax administration was appointed chief executive of second, the tax administration of the internal working inside the edge of out of interest and thinking, and began a series of tax administration audit. From 1984 June to December carried out performance audit 5 "short, frequency, fast". Many federal auditors think: the work of Brigden, makes some old pose as government departments (such as the Ministry of Finance) can no longer escape performance audit review, therefore, is a performance audit status has important milepost established. Also somebody thinks this is to break a start centralization relations. Joint Committee on the public accounting took note of these reports can improve management, increase government resources and its effective use. (two) continue to accumulate new experience in 1985 John Monaghan to succeed: Brigden, performance audit work he continued to promote the Federal Audit Office, and to achieve breakthroughs in many areas. Joint Committee on the public accounting about this time that "without a doubt, the Parliament are anxiously awaiting the formation of" performance audit report, and the suggestions to improve public management, save the audit cost, increasing government spending and overcome the bad management, with particular reference to the performance audit. During this period, with the continuous accumulation of experience of Australian Federal Audit Office performance audit and method, began to participate in international exchange and approved the preliminary, and provide the related training from Asia and the Middle East countries auditors.
总的来说，这一时期澳大利亚绩效审计取得了相当的进展，公共会计联合委员会记录的52次绩效审计（1988年前完成）中受到议会批评的已经不多见。 到约翰。泰勒（John Traylor）担任审计长时，绩效审计已取得了巨大发展。成绩主要有：逐步明确并缩小了审计范围；审计报告般在12个月内完成；联邦审计署开始整理各种绩效审计方法并归档；改进
In general, this period of performance audit in Australia has made considerable progress, the 52 performance audit records of the Joint Committee on the public accounting (completed in 1988) by parliamentary criticism has disappeared. To John. Taylor (John Traylor) as the auditor general, performance audit has made great development. Results are: gradually clear and narrow the scope of the audit; audit report, completed in 12 months; the Federal Audit Office began to organize all kinds of performance audit methods and archiving; improvement
Three, for the Congress and the auditee's support, speaking with the fact, the final establishment of performance auditing status
1990年以来是澳大利亚绩效审计逐渐为公众接受的关键时期，也正是在这一时期澳大利亚绩效审计的地位与影响得以最终确立。从20世纪80年代中期到90年代初，联邦审计署和被审计单位之间的关系并不太密切，联邦审计署也始终处于被质疑的阴霾中。但是，到90年代末，许多问题都逐步得到了解决，特别是澳大利亚联邦审计署在绩效审计方面取得了公认的成绩。
Since 1990 is the key period of performance audit in Australia gradually accepted by the public, it was ultimately established in the status and influence of the period of performance audit in australia. From twentieth Century to the mid 80's to the early 90's, the relationship between the Federal Audit and audit is not too close, the Federal Audit Office also has been questioned in the haze. However, since the end of 90, many of the problems are gradually resolved, especially the Australian Federal Audit Office made acknowledged achievements in performance audit.
（一）公共会计联合委员会发挥了积极重要的作用。
(a) Joint Committee on the public accounting plays an important role.
1989年公共会计联合委员会开展了一次关于政府、议会对联邦审计署意见的广泛调查，调查结果充分肯定了绩效审计对议会的重要性以及赋予联邦审计署绩效审计功能的必要性，议会也认为绩效审计很有价值，但对绩效审计经常受制于财政资金供给的现象提出了质疑。针对这种不合理状况，公共会计联合委员会建议应当加大开展绩效审计的资金投入，使之与常规审计处于同等重要的地位。报告认为绩效审计是一个“正在但仍需要相当长时间慢慢成长的部门”，建议单独编制绩效审计预算。此外，公共会计联合委员会赞扬了聘用多种专业人员参与绩效审计的做法。公共会计联合委员会的调查还认为应缩短绩效审计周期（约6个月为宜），绩效审计主要结果应一年两度向议会报告。但本次调查得出的最重要建议则是应重新修订《审计法》。
The Joint Commission in 1989 launched a public accounting of extensive investigation, the Federal Parliament the government audit opinions, the survey results and fully affirmed the performance audit of the parliament, the importance and necessity of endow the Federal Audit Office performance audit, performance audit Council also think is valuable, but the performance audit is often subject to financial capital supply the phenomenon was questioned. In view of this unreasonable situation, Joint Committee on the public accounting advice should increase the development of performance audit of capital investment, and make the regular audit is equally important. The report argues that performance audit is a "are still need quite a long time the Department" grow slowly, suggested a separate compilation performance audit budget. In addition, Joint Committee on the public accounting praised employ various professionals involved in the performance audit practice. Joint Commission for the investigation of public accounting that should shorten the performance audit cycle (about 6 months is appropriate), the main results of performance audit should report to Congress twice a year. But the most important suggestion from this survey is should be revised "Audit Law".
1990年10月，联邦审计署第三次成为被调查对象，独立审计人员开展了对审计长办公室和三大审计职责（财务审计、绩效审计和公司服务）的绩效审计。关于绩效审计，结论建议应选用规范的方法，编制更加详细的审计计划，更多任用具有多种技能、多种专业及学科背景的人员组成审计小组以提高绩效审计的效率。对此，联邦审计署同意将这些建议作为不断改进绩效审计的依据。 尽管存在来自各方面的阻力，但公共会计联合委员会的建议仍成功迫使政府向联邦审计署加大投入。政府同意每年向联邦审计署追加拨款200万澳元。1988—1989财政年度联邦审计署预算总额中17%用于绩效审计，而1989—1990年这一比例仅为14%.随着政府拨款的增加以及联邦审计署自身效率的提高，联邦审计署拥有更多资源投入绩效审计。在1990—1991年，联邦审计署将总预算的44%用于绩效审计项目，这一数字在90年代中一度降为27%，但在20世纪的最后几年，这一比例又上升为37%.到2001年，绩效审计支出已占联邦审计署总预算的50%
In 1990 October, the Federal Audit Office third times to become the subject of investigation, the independent auditors are carried out on the office of the Comptroller and big three audit responsibilities (financial audit, performance audit and performance audit service). On the performance audit, conclusion and recommendations should use standard methods, preparation of more detailed audit plan, and has a variety of skills, more variety of professional and academic background of the members of the audit team to improve the efficiency of performance auditing. In this regard, the Federal Audit Office agreed to the recommendations for improvement of the performance audit basis. Despite the obstacles from all sides, but the Joint Committee on the public accounting recommendations succeeded in forcing the government to increase the investment of Federal Audit office. The government agreed to a year to the Federal Audit Office supplemental appropriation of $2000000. 1988 - 1989 fiscal year Federal Audit Office budget for performance audit in 17%, and from 1989 to 1990, this proportion was only 14%. with increasing government funding Federal Audit Office and improve its efficiency, the Federal Audit Office has more resources into the performance auditing. In 1990 - 1991, the Federal Audit Office will be 44% of the total budget for the performance audit of the project, this figure in the 90's was reduced to 27%, but in the last few decades of the twentieth Century, this proportion rose to about 37%. in 2001, expenditure performance audit has accounted for 50% of the total budget Federal Audit Office
（二）积极争取被审单位的理解与支持。对联邦审计署来说，与被审计单位的关系始终是一个棘手的问题。
(two) actively strive for the understanding and support unit. The Federal Audit Office, and was the relationship between audit unit is always a difficult problem.
Unlike the financial audit, performance audit quality is very important in the audited units with the findings and results of the audit of the audited units to work, strive for the Federal Audit Office understanding and trust is key to the success of the performance audit. In twentieth Century 80, the Federal Audit Department and the audit record of cooperation has been less than ideal. In order to solve this problem, the early 90's, the Federal Audit Office is mainly taken three measures, first, improve and strictly implement the audit plan. In order to further improve the entity to be audited and the public service, the federal agency to carry out some special audit of the audit, and these topics are usually society and the parties concerned, not as early as, alternated auditors to audit the state public sector, in pursuit of the audit project in the topic and select the unit of simple "balance". Secondly, careful selection of auditors, the different professional background, subjects, different work experience of staff together to carry out performance audit, performance audit is beneficial to enhance confidence, and win the social recognition of the audit team. In addition, can also employ the professional consultants to participate in performance audit team, providing professional advice to the performance audit and help. Or, according to the performance audit process, also invited by some members of the audit units to provide assistance. Thirdly, preferential audit case and practice and summing up the experience, and audit methods valuable summarize and file, as the future performance audit guidance. Although these measures at first effect is not ideal, but the days and months multiplying effect, finally revealed. With the deep going of the performance audit, audit and audited between our cooperation has been strengthened. To improve the service for the transformation of idea, the Federal Audit Office from the beginning of the 1995 - 1996 years, all included in the audit plan audit units to opinion polls, analysts and commissioned an independent to complete. The poll also incidental found such an obvious trend: that is, the auditee is widely considered Federal Audit Office already from "I caught" mentality to provide "value added" service for the units being audited, and the Federal Audit Office customers are from one into two, namely, the Parliament and the now the audited units.
目前，尽管是否进行审计的最终决定权仍在于联邦审计长，但许多被审单位已开始主动请求联邦审计署对其进行绩效审计，并在审计过程中积极予以配合。还有的绩效审计是应议员们的要求而进行的。例如，1997年12月提交的“部长旅游权利”绩效审计报告是应总理的要求而进行的；1998—1999年度联邦审计署共收到29份绩效审计的正式申请，1999——2000年度的绩效审计正式申请有15份。经过20多年的实践，目前绩效审计的法律授权以及联邦审计署掌握的绩效审计技能已逐渐被议会、政府和其他被审计单位所认可。
At present, although the final decision whether to audit the Federal Audit is still long, but many of the auditee active request Federal Audit Office performance audit of its has begun, and in the process of auditing actively cooperate. Performance audit and are members of the requirements. For example, in 1997 December submitted a "Minister of tourism rights" performance audit report is the prime minister should be for; 1998 - 1999 annual federal Audit Office received a total of 29 copies of the formal application of performance audit, performance audit of 1999 -- 2000 annual formal application 15. After 20 years of practice, the law authorizes the performance audit of the Federal Audit Office and master the performance audit skills has gradually been parliament, government and other approved by the audit unit.
（三）量化绩效审计的收益。长期以来，联邦审计署尽力想要表达的用意是：绩效审计的主要目标不是节约审计成本，而是鼓励和支持政府公共管理部门改进管理，即更好地计划，更经济、更有效地使用稀缺资源，最终实现价值增值。关于绩效审计的长期争议还包括绩效的计量，这也是一个不断演进的概念。早期，议会与被审单位主要关注绩效审计可能带来的收益，而联邦审计署却不愿意评估收益。1981年公共开支议会代表执委会就曾特别提出了审计机关应努力量化审计建议收益的要求，并且怀疑联邦审计署可能夸大了尝试这一努力的困难。尽管如此，关于如何计量绩效审计收益方面还是取得了一些进展。到20世纪80年代中期，联邦审计署开始报告绩效审计的成本；在1989—1990财政年度，又迈进了一大步，除了计量审计成本外，也开始报告审计的（潜在）收益。联邦审计署曾尝试过的绩效审计收益计算方法主要有三方面，其一是重要审计建议的数量，其二是绩效审计带来的成本节约，其三是被审单位对审计建议的采纳情况（通常用被接受数占总建议数的百分比来表示），这后来又被进一步完善为“绩效审计项目的投入产出比”，即“项目的审计成本与绩效审计的收益的比率”。
(three) to quantify the performance audit of returns. For a long time, the Federal Audit Office trying to express intention is: the main goal of performance audit is not saving the audit cost, but to encourage and support the government public management department to improve management, namely, better planning, more economic, more efficient use of scarce resources, and finally realize the value. The long dispute about the performance audit also includes performance measurement, which is a developing concept. Earlier, the Parliament and the auditee mainly focus on performance audit may bring benefits, while the Federal Audit Office but not willing to evaluate the benefit. Public spending in 1981 Congress Committee was especially proposed the audit organs should try to quantify the audit recommendations income requirements, and doubted the Federal Audit Office may exaggerate to the hard difficulty. Even so, about how to measure performance audit income or made some progress. In twentieth Century 80 time metaphase, the Federal Audit Office to report the performance audit of the cost; in the 1989 - 1990 fiscal year, and a big step forward, in addition to measure the audit cost, also began to report the audit (potential) income. The calculation method of the Federal Audit Office has tried the performance audit income mainly has three aspects, one is the quantity of audit recommendations, the second is the performance audit cost savings, the third is to adopt the auditee audit recommendations (usually with acceptable percentage to total proposal number to represent), which later it was further improve "performance audit project input-output ratio", namely "project audit cost and audit income ratio".
Is generally believed that the judgment performance audit will help the government public management improvement and provide value-added services, the key is to look at the quality of audit recommendations and accepted. A successful performance audit, most of its audit recommendations should be adopted by audit unit, and one by one to be implemented. Thus, people noticed that since twentieth Century 90 time metaphase of about 90% of the performance audit recommendations have been adopted. But there are still some audit recommendations were not accepted, for example, in 1999 December, the Royal Navy submarine project a total of $5000000000 in audit report, the Defense Department report on about half of the recommended again questioned. In 1993 December, the Ministry of Finance on the Australian government on credit card after the announcement of audit institutions audit, and audit unit deteriorated to the worst degree.
目前，关于绩效审计，虽然仍存在审计方法、与被审单位关系、有关资源投入甚至是绩效审计本身评价等方面的争议，但政府部长们以及被审单位对绩效审计报告意见与建议的反馈普遍是非常积极的。例如，近10年来，对国防部的一系列绩效审计报告已经使部长认识到国防部管理方面的不足，并着手改进。可以说，近30年来，随着澳大利亚绩效审计的不断深入，已经成功促使公众认识到联邦审计署作为独立建议与评论角色的存在具有不可或缺的重要意义。
At present, about the performance audit, although there are still audit methods, and the auditee, the relationship between resources and performance audit itself evaluation and other aspects of the dispute, but the government ministers and the auditees feedback on performance audit opinions and suggestions in general is very positive. For example, in the past 10 years, the Ministry of defense of a series of performance audit report has been made aware of the Department of Defense Minister lack of management, and to improve the. Can say, in the past 30 years, with the deepening of performance audit in Australia, has been urging the public to recognize the Federal Audit Office as independent advice and comments the existing role is of great importance to.
总之，20世纪90年代是澳大利亚绩效审计发展成绩最显著时期，而这当中首推联邦审计署内部机构设置的调整。绩效审计的职能重新由独立机构来完成，1992—1993年联邦审计署分别组建了独立的“绩效审计部”和“财务审计部”，分别负责“绩效审计”与“财务审计”。此时，绩效审计已经可以与财务审计平起平坐了。这也在很大程度上意味着，更多的资源，尤其是管理力量，必须向绩效审计倾斜。这一内部机构的设置模式一直延续至今，目前澳大利亚联邦审计署内设四个业务局，两个从事财务审计，两个从事绩效审计。
In short, the 90's of the twentieth Century is Australia's most significant achievements in the development of performance audit period, and this first set the Federal Audit Office internal structure adjustment. Performance audit functions re done by independent agencies, 1992 - 1993 Federal Audit Office established independent "performance audit" and "financial audit department", are responsible for the "performance audit" and "financial audit". At this time, the performance audit and financial audit on an equal footing the can. This largely means, more resources, especially the management strength, must be tilted to the performance audit. This internal setup pattern continues, the Australian Federal Audit Office set up four business bureau, two engaged in financial audit, the two engaged in performance audit.
为了提高面向议会的服务质量，从1989年中期开始，审计署开始向议会提供一系列新的独立报告，并对那些重要绩效审计项目的审计发现与审计建议详细予以说明。1992—1993年，为进一步改善服务并使之适应议会的需求，联邦审计署专门针对议员及其相关人员进行了一次问卷调查，并在此基础上进行了调整。目前澳大利亚审计机关提供的每份绩效审计报告都附有一份简明手册，概述该项绩效审计的主要特征与审计发现。1997年，澳大利亚联邦审计署再次进行民意调查时，情况发生了根本的变化，虽然认为联邦审计署与议会的沟通机制需要进一步改进，但联邦审计署被认为是议会信息的可靠来源之一，其中约有50%的被调查者相信这些绩效审计报告对政府公共管理的积极变化发挥了重要作用。 到20世纪末，关于绩效审计早期遇到的问题与困难逐步得到了解决，绩效审计最终被证明有助于改进澳大利亚政府的公共管理。事实证明，澳大利亚联邦审计署接受绩效审计的委托是成功的。联邦审计署顺应了时代发展的要求，在保持前后工作相关性的基础上，适应了澳大利亚政治、经济及社会形势发展变化的需要，及时更新了“产品与服务”，提升了服务的价值。
In order to improve the quality of service for parliament, beginning in the mid 1989, the Audit Commission to provide a series of new independent report to parliament, and to those important performance audit project audit findings and recommendations detailed explanation. 1992 - 1993, in order to further improve the service to meet the needs of the Federal Parliament, the Audit Commission specifically for members and related personnel conducted a questionnaire survey, and on this basis the adjustment. Each performance audit report in the Australian auditing organs provide is accompanied by a concise manual, main characteristics and audit of the audit findings. In 1997, the Australian Federal Audit Office again to the polls, the situation is radically changed, although think communication mechanism Federal Audit Office and parliament needs further improvement, but the Federal Audit Office is considered to be one of the reliable sources of information of the parliament, of which about 50% of the respondents believe that the positive change of government performance audit report public management plays an important role in. By the end of twentieth Century, about the problems and difficulties encountered early performance audit gradually solved, performance audit and eventually proved to public management is helpful to the improvement of the Australian government. In fact, the Australian Federal Audit Office entrusted to the performance audit is successful. The Federal . The Federal Audit Office conforms to the requirements of the development of the times, based on the correlation before and after work, to adapt to the need of the development of the Australian political, economic and social situation, timely update of the "product and service", to enhance the value of the service.
[参考文献]
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