文档介绍：外文文献翻译原文:Performanceauditinginlocalgovernment:anexploratorystudyofperceivedefficiencyofmunicipalvalueformoneyauditinginFinlandandNorwayPerformanceauditing,orvalueformoney(VFM)auditing,hasbeenalong-,,,therefore,toexplorehowperformanceauditingpractices,includingperformancemeasurement,,theinformantsperceivedperformanceaudittofunctionasauseful,,firstofall,?Howdotheydiffer?Second,:Whataretherolesandfunctionsofperformanceauditinginlocalgovernment?Whoaretheusersofperformanceauditproducts?Doesperformanceauditinformationcontributetoperformanceimprovementsinlocalgovernment?Auditoftheperformanceofinstitutionsoperatesunder,relatively,,inordertoilluminatethesebroadresearchquestions,wehavechosentostudythreepropositionsfromsociological,