International Research of the Model Development in the Public Sector Auditing and Policy Assessment

近年来，公共部门会计一直受到日本公众的关注。特别是，引进的会计技术的私营部门到公共部门在这个领域进行了讨论。需要相应的审计技术，并鼓励在公共部门采用作为私营部门业务审计的政策评价。但是，这方面的综合研究极为有限，解释审计或政策评估应如何与公共部门的有关资料，包括数量和质量资料相对应的模式也没有提供。在这样的认识下，本研究试图探讨当今公共部门审计和政策评估的相关问题，以及私营部门的相关问题。其中，比较研究了英国、澳大利亚、美国等国外将私营部门的会计和审计技术引入公共部门的先进案例。为此，本文以Mark Christensen（澳大利亚）和Christopher Humphrey（英国）为海外合作研究者，考察了这些国家的审计实践和政策评估的现状以及模型构建研究的现状。此外，本文试图将研究扩展到可能阻碍该模型评估的进一步或额外问题，如审计师的道德问题，这些问题在未来应该得到审查。

In recent years, the public sector accounting has been focused on by Japanese public. Particularly, the introduction of the accounting technique of a private sector into a public sector is discussed in this field. The corresponded auditing techniques are needed, and the introduction of the policy assessment that functions as the audit for operation in private sector is encouraged in the public sector. However, the integrated research for that had been extremely limited and the model which explains how the auditing or the policy assessment should correspond to the related information on a public sector including both quantitative and qualitative information has not offered.Under such understandings, this research tried to examine the issues that relates to the auditing and the policy assessment in the public sector in these days and also the related issues in the private sector. In that, the advanced foreign cases in Britain, Australia and the United States, etc. where the accounting and the audit techniques of a private sector have been introduced into a public sector are comparatively researched. For this reason, with the co-operation of Mark Christensen (Australia) and Christopher Humphrey (U.K.) as the overseas co-operative researchers, the auditing practice and the situation of the policy assessment in these countries and the current status of the model construction research have been examined. Furthermore, it is tried to extend the research to the further or additional issues which might be obstruct this model evaluation and should be examined in the future such as the ethical problem of auditor.