essay写作网（www.lxws.net）-专业留学生作业辅导中心会计学essay写作-UK best value auditLocal governments are the ultimate allocators and managers of various public resources of the country. The performance of local governments is directly related to the economy, utilization efficiency, utilization effect and other benefits of these public resources, and affects the prestige and image of local governments. Exploring the audit of local government performance is helpful to promote the development of local government performance to a better direction.地方政府是国家各种公共资源的最终分配者和管理者。地方政府绩效直接关系到这些公共资源的经济效益、利用效率、利用效果等效益，影响着地方政府的威信和形象。探索地方政府绩效审计有助于推动地方政府绩效向更好的方向发展。The concept of Best Value was first proposed by the British labor party in the manifesto of the general election in 1997. Its motivation was to constantly evolve and enrich the idea of Best Value by means of ensuring the service quality and reasonable cost of local governments to replace the mandatory bidding mechanism. Based on these concepts, British best value audit is a modern audit mode that evaluates all functions of British local government and conducts rolling audit on the performance of all services according to the evaluation index system of best value audit introduced as follows. It is not a product, but a process to promote the continuous change and progress of local governments service attitude, culture and management mode. The best value audit requires local governments to constantly review the implementation of their work, timely optimize the implementation mode, improve the existing deficiencies, ensure the integrity, regularity, effectiveness, efficiency and economy of government services, and ensure quality and cost.最佳价值的概念最早是由英国工党在1997年的大选宣言中提出的。其动机是通过保证地方政府的服务质量和合理成本，取代强制性招标机制，不断发展和丰富最优价值理念。基于这些概念，英国的“最优价值审计”是一种现代审计模式，它根据“最优价值审计”的评价指标体系，对英国地方政府的各项职能进行评估，并对各项服务的绩效进行滚动审计。它不是一个产品，而是一个推动地方政府服务态度、文化和管理模式不断变化和进步的过程。最优价值审计要求地方政府不断对工作实施情况进行审查，及时优化实施模式，改进存在的不足，保证政府服务的完整性、规范性、有效性、效率和经济性，保证质量和成本。Through the close cooperation between the central government and the audit committee, the UK has established the Best Value Performance Indicators system, which is used to evaluate the Performance of local governments and reflect the great concern of the central government on the various public services provided by local governments to the society. At present, the latest and most complete published version is 2005/2006, with 173 indicators, which are divided into two parts, and each part contains specific contents as shown in figure 1.通过中央政府之间的密切合作和审计委员会,英国建立了最好的价值绩效指标体系,用于评估地方政府的表现,反映了中央政府的高度关注地方政府提供的各种公共服务社会。目前最新、最完整的发布版本是2005/2006，共173个指标，分为两部分.After the central government of the United Kingdom has established the evaluation index system, the central audit office will evaluate the services of local governments at all levels on the basis of the index every year, and identify the services that need to be improved based on the evaluation results. On this basis, a comprehensive review of all service areas is conducted every five years. Those who pass the assessment will receive regular financial allocations from the central government, which in turn will intervene, and so on. What effect will the implementation of the evaluation index system bring to local governments and their performance?We will promote effective implementation of the new public administration. Local government in the UK in the process of the implementation of the new public management, best value audit highly focus on local government performance and accountability, internal motivation and support local government innovation consciousness, efficiency consciousness, comprehensive use of technical methods to effectively identify the weak link of local government management and put forward the method to improve management, to local government made a reasonable arrangement and whether the management process to achieve their goals, which effectively promote the implementation of the new public management.It has promoted the standardized development of local government performance audit system. In the UK, the best value audit was written into the Scottish local government act in the form of law in 2003, so that the local government performance audit can be legally followed.Promote the formation of Audit Society in Britain. Optimal value audit controls many daily affairs of local government, affects all parts of local government and becomes the main reference point of local government activities. Such control and influence determine the importance of its audit status, thus forming the audit society. The audit society makes the best value audit infiltrate into the daily life of local government managers and subtly make British local government managers improve and improve their performance.Promoted the continuous cultural reform of British local governments. The best value audit reflects that British local governments have borrowed some ideas of total quality management in perf