⺰  ᢥࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽*㧙ലᨐߣ⺖㗴㧙᧲   ା ↵**ળ⸘ᬌᩏ㒮੐ോ✚㐳ቭᚱ⺞ᩏ⺖㐳 Σ ߪߓ߼ߦ ࠾ࡘ࡯㨯ࡄࡉ࡝࠶ࠢ㨯ࡑࡀࠫࡔࡦ࠻㧔New Public Management㧦NPM㧕ߩℂ⺰ࠍᔕ↪ߒߚ౏౒ㇱ㐷ߩᡷ㕟ߪ㧘1980 ᐕઍએ㒠㧘ࠗࠡ࡝ࠬ㧘࠾ࡘ࡯ࠫ࡯࡜ࡦ࠼ߥߤߩࠕࡦࠣࡠࠨࠢ࠰ࡦ♽⻉࿖ࠍਛᔃߦⴕࠊࠇߡ޿ߚ
߇㧘ᓢ‫ࠬࡦ࡜ࡈߦޘ‬㧘ࠝ࡜ࡦ࠳㧘ࠬ࠙ࠚ࡯࠺ࡦߥߤߩᄢ㒽♽⻉࿖߽߳ᵄ෸ߒ㧘੹߿㧘᰷☨వㅴ࿖ࠍਛᔃߦ
਎⇇⊛ߥầᵹߦߥߞߡ޿ࠆ‫ޕ‬NPM ߩℂ⺰ࠍ౏౒ㇱ㐷ߦዉ౉ߒߚߎࠇࠄߩ࿖‫ߪߢޘ‬㧘⽷᡽⿒ሼߩ❗ዊ㧘㐳ᦼௌോᱷ㜞ߩ೥ᷫߥߤ㧘ⴕ᡽ߩല₸ൻ෸߮⽷᡽ߩஜోൻߩ㕙ߢߘࠇߙࠇ৻ቯߩᚑᨐࠍ෼߼ߡ޿ࠆ‫ޕ‬
 ․ߦࠨ࠶࠴ࡖ࡯᡽ᮭᤨઍߦ NPM ߩవ㒯ࠍಾߞߚࠗࠡ࡝ࠬߪ㧘G7 ߩਛߢ߽⦟ᅢߥ⽷᡽⁁ᴫࠍ␜ߒߡ߅
ࠅ㧘ჽᄢߥታ㛎ߦᚑഞߒߚઍ⴫⊛ߥ੐଀ߩ৻ߟߣ޿߃ࠆ߆߽ߒࠇߥ޿㧔G7 ߩ⽷᡽⁁ᴫߩᲧセߦߟ޿ߡߪ㧘࿑㧝࡮࿑㧞ෳᾖ㧕‫ߩࠬ࡝ࠡࠗޕ‬ᡷ㕟ߪ㧘Ԙ࿖༡ડᬺߩ᳃༡ൻߥߤߦࠃࠆ᡽ᐭߩᓎഀߩ⷗⋥ߒ㧘ԙၫⴕࠛ࡯
ࠫࠚࡦࠪ࡯㧔Executive Agency㧦EA㧕ߩዉ౉ߥߤߦࠃࠆⴕ᡽ࡑࡀࠫࡔࡦ࠻ߩᡷ㕟㧘Ԛ⊒↢ਥ⟵ߩዉ౉ߥ
ߤߦࠃࠆ⽷ോࡑࡀࠫࡔࡦ࠻ߩᡷ㕟ߣ޿߁ 3 ߟߩᲑ㓏ࠍ⚻ߡ⊒ዷߒߡ߈ߡ޿ࠆ߇㧘⃻࿷ߪ㧘૕೙ߩᢛ஻ߣ⹜
ⴕߩㆊ⒟ࠍ⚳߃㧘ᧄᩰ⊛ߥㆇ↪ߩᲑ㓏ߦ౉ߞߡ޿ࠆ‫ޕ‬ NPM ߦࠃࠆᡷ㕟ߢߪ㧘ⴕ᡽࡮⽷ോࡑࡀࠫࡔࡦ࠻ߩ઀⚵ߺࠍᛮᧄ⊛ߦᄌ߃ࠆㆊ⒟ߢᄙᄢߥ⾗Ḯ߇ᛩ౉ߐࠇߡ޿ࠆߚ߼㧘ᣂߒ޿೙ᐲ߇⹜ⴕ߆ࠄᧄᩰ⊛ߥㆇ↪ߦ⒖ⴕߒߚᲑ㓏ߢ㧘ᡷ㕟ߩ⋡⊛߇㆐ᚑߐࠇߡ޿ࠆ߆ߤ
߁߆㧘ߘߩലᨐࠍᄙ㕙⊛ߦ⹏ଔߔࠆᔅⷐ߇޽ࠆ‫ߦ߆⏕ޕ‬㧘ࡑࠢࡠ⽷᡽ᜰᮡߢ⷗ࠆ㒢ࠅࠗࠡ࡝ࠬߩᡷ㕟ߪᚑഞߒߚࠃ߁ߦ⷗߃ࠆ߇㧘ᨐߚߒߡᧄᒰߦᚑഞߒߚߩߢ޽ࠈ߁߆‫ߢߎߘޕ‬㧘ᧄⓂߢߪ㧘1997 ᐕߦ⺀↢ߒߚࡉ࡟ࠕഭ௛ౄ᡽ᮭ߇ NPM ߩℂ⺰ࠍᔕ↪ߒߡⴕߞߚᡷ㕟ࠍኻ⽎ߦ㧘ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩലᨐࠍᬌ⸽ߔࠆߣߣ߽ߦ㧘੹ᓟߩ⺖㗴ߦߟ޿ߡ⺰ߕࠆߎߣߣߒߚ޿‫ޕ‬㧔ᧄⓂߪ㧘ߔߴߡ╩⠪ߩ୘ੱ⊛⷗⸃ߢ޽ࠅ㧘╩⠪߇ዻߔࠆળ⸘ᬌᩏ㒮ߩ౏ᑼ⷗⸃ࠍ␜ߔ߽ߩߢߪߥ޿‫ޕ‬㧕ᧄⓂߩ૞ᚑߦᒰߚߞߡߪ㧘
2005 ᐕ 10 ᦬ߦ⃻࿾⺞ᩏࠍⴕ޿㧘⽷ോ⋭
㧔HM Treasury㧕㧘㜞ㅦ㆏〝ᐡ㧔Highways Agency㧕෸߮ળ⸘ᬌᩏ㒮
㧔National
Audit Office㧦NAO㧕ߦ߅޿ߡࠗࡦ࠲ࡆࡘ࡯ࠍታᣉߔࠆߣߣ߽ߦ㧘⾗ᢱߩឭଏࠍฃߌߚ‫ޕ‬** 1956 ᐕ↢߹ࠇ‫ޕ‬1980 ᐕᮮᵿ࿖┙ᄢቇ⚻ᷣቇㇱතᬺ㧘1986 ᐕࡠ࠴ࠚࠬ࠲࡯ᄢቇ⚻༡ᄢቇ㒮ୃ჻⺖⒟⚳ੌ㧔MBA㧕‫ޕ‬1980 ᐕળ⸘ᬌᩏ㒮ណ↪㧘ߘߩᓟ㧘ㅢ໡↥ᬺᬌᩏ⺖✚᜝೽㐳㧘ᄢ⬿ᬌᩏ⺖᳿▚⋙ℂቭ㧘਄Ꮸ⎇ⓥ⺞ᩏቭߥߤࠍ⚻ߡ 2006 ᐕࠃࠅ⃻⡯‫ߩߎޕ‬㑆㧘1990㨪1993 ᐕ࿷࠾ࡘ࡯࡛
࡯ࠢ✚㗔੐㙚಴ะ㧘2003 ᐕฬฎደᄢቇ⚻ᷣቇㇱ⻠Ꮷ૬છ‫ޕ‬*㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕

࿑㧝 ⽷᡽෼ᡰߩ࿖㓙Ყセ㧔ኻ )&2 Ყ㧕㧔಴ౖ㧕⽷ോ⋭㧔2005㧕p. 7࿑㧞 ௌോᱷ㜞ߩ࿖㓙Ყセ㧔ኻ )&2 Ყ㧕㧔಴ౖ㧕⽷ോ⋭㧔2005㧕p. 8㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽Τ ౏ળ⸘೙ᐲᡷ㕟ߩ᭎ⷐ㧝㧚౏ળ⸘೙ᐲᡷ㕟ߩ⋡⊛ ౏ળ⸘೙ᐲᡷ㕟ߩലᨐࠍᬌ⸽ߔࠆߚ߼ߦߪ㧘వߕᦨೋߦᡷ㕟ߩ⋡⊛㧘ߟ߹ࠅ㧘ߤߩࠃ߁ߥലᨐࠍᦼᓙߒ
ߡᡷ㕟ࠍⴕߞߚߩ߆ߣ޿߁ߎߣࠍ᣿⏕ߦߔࠆᔅⷐ߇޽ࠆ‫ࠅࠃߦࠇߎޕ‬㧘ᡷ㕟ߩ⋡⊛߇㆐ᚑߐࠇߡ޿ࠆ߆ߤ
߁߆⹏ଔߔࠆߎߣ߇น⢻ߣߥࠆ‫ࠕ࡟ࡉߩࠬ࡝ࠡࠗޕ‬᡽ᮭ߇ⴕߞߚ౏ળ⸘೙ᐲᡷ㕟ߪ㧘⼏ળ㧘᡽ᐭ෸߮ฦ⋭ᐡߦኻߒߡᰴߩࠃ߁ߥലᨐࠍ෸߷ߔߣᦼᓙߐࠇߡ޿ߚ 1)‫ޕ‬⼏ળ㧔ࠕ㧕⾗Ḯ߇᡽╷⋡⊛ࠍ㆐ᚑߔࠆߚ߼ߦߤߩࠃ߁ߦ૶↪ߐࠇߚߩ߆㧘߹ߚ㧘࿖᳃ߦኻߔࠆⴕ᡽ࠨ࡯ࡆࠬߩ
ឭଏ߇ല₸⊛ߦⴕࠊࠇߡ޿ࠆߩ߆ߤ߁߆ߦߟ޿ߡ㧘੹߹ߢએ਄ߩᖱႎࠍឭଏߔࠆߎߣ‫ޕ‬㧔ࠗ㧕㧔ࠕ㧕ߩᖱႎߦࠃࠅ੍▚෸߮᳿▚ߩክᩏࠍలታߐߖࠆߣߣ߽ߦ㧘⽷᡽ߦ㑐ߒߡ᡽ᐭߦኻߔࠆ⼏ળߩ⛔೙ࠍᒝൻߔࠆߎߣ‫ޕ‬᡽ᐭ
㧔ࠕ㧕ᚢ⇛⊛ߥ੍▚✬ᚑࠍⴕ߁ߣߣ߽ߦ㧘⾗Ḯ㈩ಽߦ㑐ߔࠆᗧᕁ᳿ቯࠍⴕ߁਄ߢ᦭⋉ߥᖱႎࠍឭଏߔࠆߎߣ‫ޕ‬㧔ࠗ㧕ᶖ⾌ߣᛩ⾗ࠍፋ೎ߔࠆߎߣߦࠃࠅ㧘ࡉ࡟ࠕ᡽ᮭ߇⸳ቯߒߚ⽷᡽ㆇ༡਄ߩⷙᓞࠍ㆐ᚑߔࠆߎߣ‫ޕ‬㧔࠙㧕ࡉ࡟ࠕ᡽ᮭ߇╷ቯߒߚ᡽ᐭߩㄭઍൻ᡽╷㧔Modernising Government㧕ߩታ⃻ߦ⽸₂ߔࠆߎߣ‫ߎޕ‬ߩ᡽ᐭߩㄭઍൻ᡽╷ߪ㧘Ԙࠕ࠙࠻ࠞࡓߩ㊀ⷞ㧘ԙ࿖᳃ߩ࠾࡯࠭߳ߩኻᔕ㧘Ԛല₸⊛ߢ⾰ߩ㜞޿ⴕ᡽ࠨ࡯ࡆࠬߩឭଏ㧘ԛIT ߩᵴ↪㧘Ԝ᡽ᐭ⡯ຬߩ⾰ߩะ਄ࠍ⋡ᜰߒߡ޿ࠆ 2)‫ޕ‬ฦ⋭ᐡ㧔ࠕ㧕⾗Ḯߩ▤ℂࠍⴕ߁਄ߢ㧘ࠦࠬ࠻㧘⾗↥෸߮⽶ௌߦ㑐ߔࠆ᦭⋉ߥᖱႎࠍឭଏߔࠆߎߣ‫ޕ‬㧔ࠗ㧕⾗Ḯ㈩ಽߣᛩ⾗⊛ᡰ಴ࠍⴕ᡽ࠨ࡯ࡆࠬߩឭଏߦ⚿߮ઃߌࠆߎߣ‫ޕ‬㧔࠙㧕ࠦࠬ࠻ࠍ⃻㊄ߩ෼ᡰߢߪߥߊ⚻ᷣ⊛ଔ୯ߩ↢ᚑ࡮⾌ᶖߦၮߠ޿ߡ⸥㍳ߔࠆߣߣ߽ߦ㧘ⴕ᡽ᵴേߦⷐ
ߒߚࡈ࡞ࠦࠬ࠻ࠍᛠីߔࠆߎߣ‫ޕ‬㧔ࠛ㧕⾗↥ࠍⴕ᡽ࠨ࡯ࡆࠬߩឭଏߦ೑↪ߐࠇࠆᦼ㑆ߦኻᔕߐߖߡഀࠅᒰߡࠆߎߣ‫ޕ‬㧔ࠝ㧕ௌോ㧘ௌᮭ㧘᫜෈⾗↥෸߮࿕ቯ⾗↥ߩ▤ℂࠍᡷༀߒࠃ߁ߣߔࠆࠗࡦ࠮ࡦ࠹ࠖࡉࠍਈ߃ࠆߎߣ‫ޕ‬㧞㧚౏ળ⸘೙ᐲᡷ㕟ߩౝኈ ࡉ࡟ࠕ᡽ᮭߪ㧘਄⸥ 1 ߩലᨐࠍᦼᓙߒߡ㧘⽷᡽ㆇ༡ߩၮᧄ⊛ᨒ⚵ߺ㧘⽷ോࡑࡀࠫࡔࡦ࠻෸߮ⴕ᡽ࡑࡀࠫ
ࡔࡦ࠻ߦ㑐ߒߡᰴߩࠃ߁ߥᡷ㕟ࠍⴕߞߚ‫ޕ‬⽷᡽ㆇ༡ߩၮᧄ⊛ᨒ⚵ߺߩ⸳ቯ
 1998 ᐕߦ⽷᡽቟ቯൻⷙᓞ㧔Code for Fiscal Stability㧕߇೙ቯߐࠇ㧘᡽ᐭ߇Ḱ᜚ߔߴ߈⽷᡽ㆇ༡ߩේೣ
ߣߒߡ㧘Ԙㅘ᣿ᕈ㧘ԙ቟ቯᕈ㧘Ԛ⽿છ㧘ԛ౏ᐔᕈ㧘Ԝല₸ᕈߩ 5 ේೣ߇ⷙቯߐࠇߚ‫ޕ‬᡽ᐭߪߎߩ⽷᡽቟ቯ1)
2)

HM Treasury㧔2002a㧕p. 4.
Cabinet Office㧔1999㧕p. 7.

㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕

ൻⷙᓞߦၮߠ߈㧘
⽷᡽ㆇ༡ߩ 5 ේೣߣᢛว⊛ߥ⽷᡽⋡ᮡ෸߮⽷᡽ⷙᓞࠍ⸳ቯߒߥߌࠇ߫ߥࠄߥ޿ߣߐࠇߚ‫ޕ‬ߎࠇࠍฃߌࡉ࡟ࠕ᡽ᮭߪ㧘Ԙਛᦼ⊛ߦஜో⽷᡽ࠍ⛽ᜬߔࠆߣߣ߽ߦ㧘ᡰ಴ߣ⺖⒢ߦ߅޿ߡ਎ઍౝ෸߮਎ઍ
㑆ߩ౏ᐔᕈࠍ଻ߟߎߣ㧘ԙ⍴ᦼ⊛ߦ㊄Ⲣ᡽╷ࠍᡰេߔࠆߣߣ߽ߦ㧘․ߦ⽷᡽೙ᐲߦ⚵ߺㄟ߹ࠇߡ޿ࠆ⥄േ቟ቯൻⵝ⟎ߦࠃࠅ⚻ᷣߩᄌേࠍߥߛࠄ߆ߦߔࠆߎߣߣ޿߁ 2 ߟߩ⽷᡽⋡ᮡࠍ⸳ቯߒߡ޿ࠆ‫ߦࠄߐޕ‬㧘ߎߩ
2 ߟߩ⽷᡽⋡ᮡࠍ㆐ᚑߔࠆߚ߼㧘Ԙ᥊᳇ߩᓴⅣࠍㅢߓߡ㧘᡽ᐭߩ୫౉ࠇߪᛩ⾗⊛ᡰ಴ߩߚ߼ߛߌߦⴕ޿㧘⚻Ᏹ⊛ᡰ಴ߩߚ߼ߦⴕߞߡߪߥࠄߥ޿㧔㤛㊄࡞࡯࡞㧕㧘ԙ᥊᳇ߩᓴⅣࠍㅢߓߡ㧘౏౒ㇱ㐷ߩ⚐ௌോࠍ GDPᲧߢ቟ቯ⊛߆ߟᘕ㊀ߥ᳓Ḱߦ଻ߚߥߌࠇ߫ߥࠄߕ㧘ઁߩ᧦ઙ߇╬ߒߌࠇ߫㧘᥊᳇ߩᓴⅣࠍㅢߓߡ㧘౏౒ㇱ㐷ߩ⚐ௌോࠍ GDP Ყߢ 40㧑એਅߦ⛽ᜬߒߥߌࠇ߫ߥࠄߥ޿㧔ᜬ⛯⊛ᛩ⾗࡞࡯࡞㧕ߣ޿߁ 2 ߟߩ⽷᡽ⷙᓞࠍ⸳ቯߒߡ޿ࠆ‫ޕ‬⽷ോࡑࡀࠫࡔࡦ࠻ߩᡷ㕟
 1998 ᐕߦ൮᜝⊛ᱦ಴⷗⋥ߒ㧔Comprehensive Spending Review㧕߇ዉ౉ߐࠇ㧘1999-00 ᐕᐲ੍▚ 3)߆
ࠄ㧘3 ࡨᐕࠍ 1 ᦼ㑆ߣߔࠆⶄᢙᐕᐲ੍▚߇૞ᚑߐࠇߡ޿ࠆ 4)‫ߩߎޕ‬ᱦ಴⷗⋥ߒߢߪ㧘⽷᡽቟ቯൻⷙᓞߦၮ
ߠ޿ߡ⸳ቯߐࠇߚ⽷᡽ⷙᓞߦᓥߞߡ㧘੹ᓟ 3 ᐕ㑆ߩᱦ಴ߩ਄㒢߇⋭ᐡ೎ߦ౏౒ᡰ಴⸘↹㧔New Public
Spending Plans㧕ߦࠃࠅ᳿ቯߐࠇߡ޿ࠆ‫ޕ‬ฦ⋭ᐡߩᱦ಴✚㗵ߪ㧘ᶖ⾌ߣᛩ⾗ࠍፋ೎ߔࠆⷰὐ߆ࠄ㧘Ԙ⚻Ᏹ⊛ᡰ಴ߦᒰߡࠄࠇࠆ⾗Ḯ੍▚㧔Resource Budget㧕ߣ㧘ԙ⾗ᧄ⊛ᡰ಴ߦᒰߡࠄࠇࠆ⾗ᧄ੍▚㧔Capital
Budget㧕ߣߦಽߌࠄࠇߡ޿ࠆ‫ߚ߹ޕ‬㧘ฦ⋭ᐡߩᱦ಴✚㗵ߪ㧘ⵙ㊂ᕈߩ᦭ήߩⷰὐ߆ࠄ㧘Ԙᡰ಴߇ᴺᓞ╬ߦၮߠ޿ߡ⟵ോઃߌࠄࠇߡ޿ࠆߚ߼㧘੍▚㗵߇ 1 ᐕᐲߏߣߦ᳿ቯߐࠇࠆᐕᐲ▤ℂᱦ಴㗵㧔Annually Managed
Expenditure㧕ߣ㧘ԙਛᦼ⊛ߥⷞ㊁߆ࠄⴕ᡽ࠨ࡯ࡆࠬࠍⵙ㊂⊛ߦឭଏߔࠆߚ߼㧘੍▚㗵߇ฦᐕᐲߏߣߦ 3ࡨᐕᐲಽ᳿ቯߐࠇࠆ⋭ᐡ೎ᱦ಴㒢ᐲ㗵㧔Departmental Expenditure Limits㧕ߣߦಽߌࠄࠇߡ޿ࠆ‫ޕ‬ ৻ᣇ㧘2000 ᐕߦ 2000 ᐕ᡽ᐭ⾗Ḯ࡮ળ⸘ᴺ㧔Government Resources and Accounts Act 2000㧦GRA ᴺ㧕
߇೙ቯߐࠇ㧘৻⥸ߦ⹺߼ࠄࠇߚળ⸘ၮḰ㧔Generally Accepted Accounting Practice㧕㧘ߟ߹ࠅ㧘⊒↢ਥ⟵ࠍណ↪ߒߚ⾗Ḯળ⸘࡮੍▚㧔Resource Accounting and Budgeting㧦RAB㧕߇ዉ౉ߐࠇߚ‫޿઻ߦࠇߎޕ‬㧘
2 ᐕߏߣߦⴕࠊࠇߡ޿ߚᱦ಴⷗⋥ߒ߽ 2002 ᐕ߆ࠄో㕙⊛ߦ⊒↢ਥ⟵ߢⴕࠊࠇࠆࠃ߁ߦߥߞߚ‫ޕ‬ฦ⋭ᐡߪ
GRA ᴺߦၮߠ޿ߡ 2001-02 ᐕᐲ੍▚߆ࠄ㧘౏౒ᡰ಴⸘↹ߢ᳿ቯߐࠇߚ㗵ࠍࡌ࡯ࠬߦᒰ⹥ᐕᐲಽߩ੍▚ᦠ㧔Resource Estimates㧕ࠍ᡽╷೎ߦ⊒↢ਥ⟵ߢ૞ᚑߒ㧘⼏ળߦឭ಴ߒߡ޿ࠆ‫ߚ߹ޕ‬㧘ฦ⋭ᐡߪ 1999-00 ᐕᐲ᳿▚߆ࠄ㧘Ԙ⾗Ḯ૶↪ⷐ⚂ᦠ㧘ԙᬺോࠦࠬ࠻⸘▚ᦠ㧘Ԛ⾉୫ኻᾖ⴫㧘ԛࠠࡖ࠶ࠪࡘ࡮ࡈࡠ࡯⸘▚ᦠ㧘Ԝ⋭ᐡ⋡⊛࡮᡽╷⋡ᮡ೎⾗Ḯ⸘▚ᦠߢ᭴ᚑߐࠇࠆᒰ⹥ᐕᐲಽߩ᳿▚ᦠ㧔Resource Accounts㧕ࠍ⊒↢ਥ⟵ߢ૞ᚑߒ㧘⼏ળߦឭ಴ߒߡ޿ࠆ‫ޕ‬ⴕ᡽ࡑࡀࠫࡔࡦ࠻ߩᡷ㕟
 1998 ᐕ߆ࠄ㧘ฦ⋭ᐡߪᱦ಴⷗⋥ߒ㧔SR㧕ߦࠃࠅ 3 ᐕ㑆ߩ੍▚㈩⾮߇଻⸽ߐࠇࠆ৻ᣇߢ㧘౏⊛ࠨ࡯ࡆࠬวᗧ㧔Public Service Agreements㧦PSA㧕ࠍ૞ᚑߒ㧘੹ᓟ 3 ᐕ㑆ߦ㆐ᚑߔߴ߈⋡⊛㧔Aim㧕㧘᡽╷⋡ᮡ㧔Objective㧕෸߮ᬺ❣⋡ᮡ㧔Performance Target㧕ࠍ⸳ቯߒߡ޿ࠆ‫ ߩߎޕ‬PSA ߢߪ㧘࿖᳃↢ᵴߣ␠ળ⚻ᷣߩᡷༀࠍ࿑ࠆߣߣ߽ߦฦ⋭ᐡߩⵙ㊂ࠍ㜞߼ࠆߚ߼㧘ࠕ࠙࠻ࠞࡓߦὶὐࠍᒰߡߚ᡽╷⋡ᮡߣᬺ❣⋡ᮡ߇ណ↪ߐࠇߡ޿ࠆ‫ߚ߹ޕ‬㧘ฦ⋭ᐡߪ 2000 ᐕ SR ߆ࠄࠨ࡯ࡆࠬឭଏวᗧ㧔Service Delivery Agreements㧦SDA㧕
ࠗࠡ࡝ࠬߩળ⸘ᐕᐲߪ㧘4 ᦬߆ࠄ 3 ᦬߹ߢߢ㧘1999-00 ᐕᐲߩࠃ߁ߦ 4 ᦬߇ዻߔࠆᐕߣ 3 ᦬߇ዻߔࠆᐕߩਔᣇߢ⴫␜ߐࠇߡ޿ࠆ‫ޕ‬ⶄᢙᐕᐲ੍▚ߪߘߩᓟ㧘2000 ᐕ㧘2002 ᐕ෸߮ 2004 ᐕߦ૞ᚑߐࠇߡ޿ࠆ߇㧘ߎࠇࠄߪ൮᜝⊛ᱦ಴⷗⋥ߒߣߪ๭߫ࠇߡ߅ࠄߕ㧘නߦ‫ޟ‬ᱦ಴⷗⋥ߒ㧔Spending Review㧦SR㧕‫ߣޠ‬๭߫ࠇߡ޿ࠆ‫ޕ‬
3)
4)㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽ࠍ૞ᚑߒ㧘PSA ߢ⸳ቯߐࠇߚᬺ❣⋡ᮡࠍ㆐ᚑߔࠆߚ߼ߦᔅⷐߥⴕ᡽ࠨ࡯ࡆࠬࠍ⸳ቯߒߡ޿ࠆ 5)‫ߦࠄߐޕ‬㧘ฦ⋭ᐡߪ⋭ᐡ೎ᛩ⾗ᚢ⇛㧔Departmental Investment Strategies㧕ࠍ૞ᚑߒ㧘SDA ߢ⸳ቯߐࠇߚⴕ᡽ࠨ
࡯ࡆࠬࠍឭଏߔࠆߚ߼ߦ੹ᓟ 3 ᐕ㑆ߦᔅⷐߥ࿕ቯ⾗↥ߣᛩ⾗㗵ࠍ᳿ቯߒߡ޿ࠆ‫⋭ߩߎޕ‬ᐡ೎ᛩ⾗ᚢ⇛ߢ᳿ቯߐࠇߚᛩ⾗㗵ߪ㧘SR ߢ଻⸽ߐࠇࠆᱦ಴✚㗵ߩ߁ߜ⾗ᧄ੍▚ߦ෻ᤋߐࠇ㧘߹ߚ㧘ਇⷐߣߺߥߐࠇߚ࿕ቯ
⾗↥ߪᄁළߩኻ⽎ߦߐࠇߡ޿ࠆ‫ޕ‬ฦ⋭ᐡߪᐕ 2 ࿁㧘⠉ᐕᐲߩ 4 ᦬೨ᓟߦ⋭ᐡ೎ႎ๔ᦠ㧔Departmental
Report㧕㧘12 ᦬೨ᓟߦ⑺ቄᬺ❣ႎ๔ᦠ㧔Autumn Performance Report㧕ࠍߘࠇߙࠇ౏⴫ߒ㧘PSA ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߩታ❣୯ߦၮߠ޿ߡᬺ❣⋡ᮡߩ㆐ᚑ⁁ᴫࠍಽᨆߒߡ޿ࠆ‫ޕ‬㧔ࡉ࡟ࠕ᡽ᮭߦࠃࠆ౏ળ⸘೙ᐲ
ᡷ㕟ߩ૕♽ߦߟ޿ߡߪ㧘࿑㧟ෳᾖ‫ޕ‬㧕࿑㧟 ࡉ࡟ࠕ᡽ᮭߦࠃࠆ౏ળ⸘೙ᐲᡷ㕟ߩ૕♽

⽷᡽቟ቯൻⷙᓞ

ᱦ಴⷗⋥䈚౏౒ᡰ಴⸘↹
䋨⾗ᧄ੍▚䋩

⋭ᐡ೎ᛩ⾗ᚢ⇛౏౒ᡰ಴⸘↹
䋨⾗Ḯ੍▚䋩

౏⊛䉰䊷䊎䉴วᗧ䋨䉝䉡䊃䉦䊛䋩

੍▚ᦠ䋨Ფᐕ䋩䉰䊷䊎䉴ឭଏวᗧ
䋨䉝䉡䊃䊒䉾䊃䋩

᳿▚ᦠ䋨Ფᐕ䋩⋭ᐡ೎ႎ๔ᦠ䋨Ფᐕ䋩䇭䇭⑺ቄᬺ❣ႎ๔ᦠ䋨Ფᐕ䋩㧔಴ౖ㧕HM Treasury㧔2002a㧕p.5 ߦࠃࠅ૞ᚑ



SDR ߪฦ⋭ᐡߩⵙ㊂ࠍ㜞߼ࠆߚ߼㧘2004 ᐕ SR ߆ࠄߪ૞ᚑߐࠇߡ޿ߥ޿‫ࠅࠊᦧߦࠇߎޕ‬㧘ฦ⋭ᐡߪᲤᐕᐲ㧘1㨪3 ࡨᐕᐲࠍኻ⽎ᦼ㑆ߣߔࠆ੐ᬺ⸘↹㧔Business Plan㧕ࠍ૞ᚑߒ㧘ߘߩਛߢឭଏߔࠆⴕ᡽ࠨ࡯ࡆࠬߩౝኈ㧘ࠕ࠙࠻ࡊ࠶࠻ᬺ❣⋡ᮡ╬ࠍ⸳ቯߒߡ޿ࠆ‫ޕ‬

5)㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕

Υ ౏ળ⸘೙ᐲᡷ㕟ߩലᨐ ౏ળ⸘೙ᐲᡷ㕟ߩലᨐࠍቯ㊂⊛ߦᬌ⸽ߔࠆߚ߼ߦߪ㧘ᡷ㕟ߩ⋡⊛߇㆐ᚑߐࠇߡ޿ࠆ߆ߤ߁߆㧘ߘߩ㆐ᚑᐲࠍ᷹ቯߔࠆߚ߼ߩᬺ❣ᜰᮡࠍ⸳ቯߔࠆߣߣ߽ߦ㧘ߘߩታ❣୯ࠍᡷ㕟ߩታᣉ೨ᓟߦࠊߚߞߡᛠីߔࠆᔅⷐ
߇޽ࠆ‫ޕ‬ᬺ❣ᜰᮡߩᡷ㕟ᓟߩታ❣୯߇ᡷ㕟೨ߣᲧセߒߡᡷༀߐࠇߡ޿ߚࠅ㧘ᡷༀߩ⿲൓ࠍ␜ߒߡ޿ࠆ႐ว㧘ᡷ㕟ߩലᨐߪ⃻ࠇߡ޿ࠆߣ޿߃ࠃ߁‫ߪߢߎߎޕ‬㧘⽷᡽቟ቯൻⷙᓞ㧘PSA ╬ߢ⸳ቯߐࠇߡ޿ࠆᬺ❣ᜰᮡ߿╩⠪߇⁛⥄ߦ⸳ቯߒߚᬺ❣ᜰᮡߦၮߠ޿ߡ㧘౏ળ⸘೙ᐲᡷ㕟ߩലᨐࠍቯ㊂⊛ߦᬌ⸽ߒߡߺߚ޿‫ޕ‬㧝㧚⼏ળߩ⛔೙ߦਈ߃ߚലᨐ
੍▚⛔೙ߩ᦭ലᕈ ⼏ળߩ᡽ᐭߦኻߔࠆ੍▚⛔೙ߪ㧘⽷ോ⋭߇ឭ಴ߔࠆᥳቯ੍▚ᦠ㧔Votes on Account㧕㧘ᧄ੍▚ᦠ㧔Main
Estimates㧕㧘⵬ᱜ੍▚ᦠ㧔Supplementary Estimates㧕෸߮ᱦ಴⿥ㆊ੍▚ᦠ㧔Excess Votes㧕ߦၮߠ޿ߡ೙ቯߐࠇࠆᱦ಴੍▚ᴺ㧔Appropriation Act㧕ߦࠃࠅⴕࠊࠇߡ޿ࠆ‫⛔▚੍ߩߎޕ‬೙ߩᣇᴺߪ㧘ᡷ㕟೨ߪ⃻㊄ਥ⟵࡮ࠗࡦࡊ࠶࠻ߦࠃࠆ⛔೙ߢ޽ߞߚ߇㧘ᡷ㕟ᓟߪ⊒↢ਥ⟵࡮ࠕ࠙࠻ࠞࡓߦࠃࠆ⛔೙߳⒖ⴕߒߡ޿ࠆ‫ޕ‬ߟ߹ࠅ㧘ᱦ಴੍▚ᴺߦ߅޿ߡ㧘ฦ⋭ᐡߩ੍▚ߪ㧘ᡷ㕟೨ߪ⃻㊄ਥ⟵ߢ▚ቯߐࠇߚ⚻⾌೎ߩ㗄㧔Vote㧕߇⼏᳿ኻ⽎ߦߥߞߡ޿ߚ߇㧘ᡷ㕟ᓟߪ⊒↢ਥ⟵ߢ▚ቯߐࠇߚ᡽╷೎ߩ⾗Ḯⷐ᳞㗵㧔Request for Resources㧕ߣߣ߽ߦ㧘⃻㊄ਥ⟵ߢ▚ቯߐࠇߚ৻᜝⸘਄㗵߇⼏᳿ኻ⽎ߦߥߞߡ޿ࠆ‫ޕ‬᡽ᐭߪฦ⋭ᐡ߇ᱦ಴੍▚ᴺߢቯ߼ࠄࠇߚ੍▚㗵ࠍ⿥ㆊߒߡ੍▚ࠍၫⴕߒߚ႐ว㧘ᒰ⹥⿥ㆊ㗵ߦߟ޿ߡᡷ߼ߡ⼏ળߩ⼏᳿ࠍᓧࠆᔅⷐ߇޽ࠆ‫⼏ޕ‬ળߦࠃࠆ੍▚⛔೙ߩᣇᴺߪ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ⊒↢ਥ⟵࡮ࠕ࠙࠻ࠞࡓߦࠃࠆ⛔೙߳ᄢ߈ߊォ឵ߒߚ߇㧘ᨐߚߒߡ᦭ലߦᯏ⢻ߒߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬⴫㧝 ੍▚⿥ㆊߩផ⒖㧔න૏㧦ઙ㧘ජࡐࡦ࠼㧕
ᐕᐲ

⃻㊄ਥ⟵

⊒↢ਥ⟵

⑼⋡ᢙ

㊄㗵

⑼⋡ᢙ

㊄㗵

1996-974

235,306

1997-98

2

5,088

1998-995

44,108

1999-00

2755

2000-01

4

35,323

2001-024

200,276

11

1,533,077

2002-031

1

5

18,733

2003-04

1

67,597

3229,914

2004-05

1

6,978

2

73,698

㧔಴ౖ㧕Committee of Public Accounts, House of Commons㧔1998-2006㧕ߦࠃࠅ૞ᚑ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ੍▚⿥ㆊߩ⑼⋡ᢙ࡮㊄㗵߇ߤࠇߛߌᄌൻߒߚߩ߆㧘ᡷ㕟೨ᓟߢ⷗ߡߺࠃ
߁‫ޕ‬1996-97 ᐕᐲ੍▚એ㒠ߦ߅ߌࠆ੍▚⿥ㆊߩ⑼⋡ᢙ࡮㊄㗵ߩផ⒖ߪ㧘⴫㧝ߩࠃ߁ߦߥߞߡ޿ࠆ‫↢⊒ޕ‬ਥ㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽⟵ߪ 2001-02 ᐕᐲ੍▚߆ࠄዉ౉ߐࠇߚ߇㧘ߎߎߢߪ㧘੍▚⿥ㆊߩ⑼⋡ᢙ࡮㊄㗵ࠍᡷ㕟೨ᓟߢᲧセߔࠆߚ߼㧘⃻㊄ਥ⟵ࡌ࡯ࠬߢ⷗ߡߺࠃ߁‫⃻ޕ‬㊄ਥ⟵ࡌ࡯ࠬߩ⼏᳿ኻ⽎ߪ㧘⚻⾌೎ߩ㗄߆ࠄ⋭ᐡ೎ߩ৻᜝⸘਄㗵߳ߣ᜝ࠅ߇ᄢ߈ߊߥߞߚߎߣ߽޽ࠅ㧘੍▚⿥ㆊߩ⑼⋡ᢙߪᷫዋ௑ะߦ޽ࠅ㧘2004-05 ᐕᐲߪ 1 ઙߦߥߞߡ޿ࠆ‫ޕ‬߹ߚ㧘੍▚⿥ㆊߩ㊄㗵ߪ㧘⊒↢ਥ⟵ዉ౉ᤨߩᷙੂߦ઻߁৻ᤨ⊛ߥჇടߪ޽ࠆ߽ߩߩᷫዋ௑ะࠍ␜ߒߡ߅ࠅ㧘
2004-05 ᐕᐲߪ 697 ਁ 8 ජࡐࡦ࠼ߦߥߞߡ޿ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ㕟એ㒠㧘੍▚⛔೙ߩ᦭ലᕈ߇ᡷༀߐࠇߚߚ߼㧘⼏ળߩ⛔೙ߪᒝൻߐࠇߚߣ޿߃ࠃ߁‫ޕ‬࿑㧠 ੍▚ᦠߩ⼏ળ߳ߩឭ಴ᤨᦼ㧔 ᐕᐲ੍▚ߩ႐ว㧕㪉㪇㪇㪋㪄㪇㪌ᐕᐲ㪉㪇㪇㪊ᐕ㪈㪇᦬㪈㪈᦬㪈㪉᦬㪉㪇㪇㪋ᐕ㪈᦬
㪉᦬
㪊᦬
㪋᦬
㪌᦬
㪍᦬
㪎᦬
㪏᦬
㪐᦬
㪈㪇᦬
㪈㪈᦬
㪈㪉᦬
㪉㪇㪇㪌ᐕ㪈᦬㪉᦬㪊᦬㪋᦬ᥳቯ੍▚ᦠ䈱ឭ಴ᧄ੍▚ᦠ䈱ឭ಴
ᄐቄ⵬ᱜ੍▚ᦠ䈱ឭ಴ᱦ಴੍▚ᴺ䈱ᚑ┙౻ቄ⵬ᱜ੍▚ᦠ䈱ឭ಴䌾䌾㪉㪇㪇㪍ᐕ㪈᦬㪉᦬㪊᦬ᱦ಴⿥ㆊ੍▚ᦠ䈱ឭ಴㧔಴ౖ㧕Procedure Committee, House of Commons㧔2004㧕p. 52 ߦࠃࠅ૞ᚑ

᳿▚ᦠߩᣧᦼឭ಴ ⼏ળߦࠃࠆ੍▚ክ⼏ߪ㧘ᧄ੍▚ᦠ㧘⵬ᱜ੍▚ᦠ╬߇ឭ಴ߐࠇߚࠅ㧘ߎࠇࠄࠍ┙ᴺൻߔࠆߚ߼ߩᱦ಴੍▚ᴺ᩺߇ឭ಴ߐࠇࠆᐲߦ㧘⽷ോᆔຬળ㧔Treasury Committee㧕෸߮᡽╷ಽ㊁೎ߩฦ․೎ᆔຬળߢⴕࠊࠇߡ
޿ࠆ㧔੍▚ᦠߩឭ಴ᤨᦼߦߟ޿ߡߪ㧘࿑㧠ෳᾖ㧕‫⼏ޕ‬ળߦࠃࠆ੍▚⛔೙ߩᣇᴺߪ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ㧘⃻㊄ਥ⟵࡮ࠗࡦࡊ࠶࠻⛔೙߆ࠄ⊒↢ਥ⟵࡮ࠕ࠙࠻ࠞࡓ⛔೙߳ォ឵ߒߚߚ߼㧘੍▚ክ⼏ߢߪ㧘᡽╷⋡ᮡߩ㆐ᚑ⁁ᴫߣ᡽╷೎ߩ᳿▚㗵ࠍෳ⠨ߦߒߥ߇ࠄ㧘ᒰ⹥ᐕᐲߩ᡽╷⋡ᮡࠍ㆐ᚑߔࠆߚ߼ߦᔅⷐߥ੍▚㗵ߩᅷᒰᕈ߇ᬌ⸛ߐࠇߡ޿ࠆ‫ޕ‬᡽╷೎ߩ᳿▚㗵ߦߟ޿ߡߪ㧘᳿▚ᦠߩਛߢԘ⾗Ḯ૶↪ⷐ⚂ᦠ㧘ԙᬺോࠦࠬ࠻⸘▚ᦠ㧘Ԛ⋭ᐡ⋡⊛࡮᡽╷⋡ᮡ೎⾗Ḯ⸘▚ᦠߦ⸘਄ߐࠇߡ޿ࠆߎߣ߆ࠄ㧘᳿▚ࠍ੍▚ߦ෻ᤋߐߖࠆߚ߼ߦߪ㧘น⢻㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕ߥ㒢ࠅᣧᦼߦ᳿▚ᦠࠍ⼏ળߦឭ಴ߔࠆߎߣ߇㊀ⷐߦߥߞߡߊࠆ‫⼏ޕ‬ળߦࠃࠆ੍▚⛔೙ߩᣇᴺߪ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ⊒↢ਥ⟵࡮ࠕ࠙࠻ࠞࡓߦࠃࠆ⛔೙߳ᄢ߈ߊォ឵ߒߚ߇㧘ߘߩߚ߼ߦᔅⷐߥ᳿▚ᖱႎߪ㧘ᨐߚߒߡ࠲ࠗࡓ࡝࡯ߦឭଏߐࠇߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ᳿▚ᦠߩ⼏ળ߳ߩឭ಴ᤨᦼ߇ߤࠇߛߌᣧߊߥߞߚߩ߆㧘ᡷ㕟೨ᓟߢ⷗ߡ
ߺࠃ߁‫ޕ‬ᡷ㕟೨ߩ᳿▚ᦠߪ㧘৻ߟ෶ߪⶄᢙߩ⋭ᐡᚲ▤ಽࠍ෼㍳ߒߚಽౠߩᒻߢ㗅ᰴ⼏ળߦឭ಴ߐࠇ㧘ᡷ㕟ᓟߩ᳿▚ᦠߪ㧘ฦ⋭ᐡߏߣߦ㗅ᰴ⼏ળߦឭ಴ߐࠇߡ޿ࠆߚ߼㧘ߘࠇߙࠇߩឭ಴ᤨᦼࠍᐕᐲ⚳ੌᓟߩ྾ඨᦼ
ߏߣߦ඙ಽߒߡᲧセߔࠆߣ࿑㧡ߩࠃ߁ߦߥࠆ‫ߪߢߎߎޕ‬㧘⾗Ḯળ⸘࡮੍▚ߩዉ౉߇ᬌ⸛ߐࠇᆎ߼ߚ㗃ߩ
1994-95 ᐕᐲ᳿▚ߣឭ಴ᤨᦼ߇౏⴫ߐࠇߡ޿ࠆ 2003-04 ᐕᐲ᳿▚ࠍᲧセߒߡ޿ࠆ‫ޕ‬2003-04 ᐕᐲ᳿▚ߩ႐ว㧘1994-95 ᐕᐲ᳿▚ߣᲧߴࠆߣ⠉ᐕᐲߩ 7 ᦬㨪9 ᦬ߦឭ಴ߐࠇߡ޿ࠆ᳿▚ᦠߩഀว߇ 0㧑߆ࠄ 36.5㧑ߦ᜛ᄢߒߡ߅ࠅ㧘᳿▚ᦠߩឭ಴ᤨᦼߪᄢ᏷ߦᡷༀߐࠇߡ޿ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ㕟એ㒠㧘ࠃࠅౝኈߩలታߒߚ᳿▚ᖱႎ߇࠲ࠗࡓ࡝࡯ߦ⼏ળߦឭ಴ߐࠇࠆࠃ߁ߦߥߞߚߚ߼㧘⼏ળߩ⛔೙ߪᒝൻߐࠇ
ߚߣ޿߃ࠃ߁‫߅ߥޕ‬㧘᳿▚ᦠߩᴺቯឭ಴ᦼ㒢ߪ㧘ᡷ㕟೨߽ᡷ㕟ᓟ߽⠉ᐕᐲߩ 1 ᦬ 31 ᣣߢ޽ࠆ߇㧘⽷ോ⋭
ߪ 2005-06 ᐕᐲ᳿▚߆ࠄߔߴߡߩ᳿▚ᦠࠍ㧘⠉ᐕᐲߩᱦ಴੍▚ᴺ߇ᛚ⹺ߐࠇࠆᤨᦼߢ޽ࠆ 7 ᦬߹ߢߦឭ಴
ߔࠆᣇ㊎ࠍ␜ߒߡ޿ࠆ 6)‫ޕ‬࿑㧡 ᳿▚ᦠߩ⼏ળឭ಴ᤨᦼߩᲧセ䋨න૏䋺ౠ䇮䋦䋩
㪈㪐㪐㪋㪄㪐㪌ᐕᐲ᳿▚䈠䈱ઁ㪉㪇㪇㪊㪄㪇㪋ᐕᐲ᳿▚

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㩿㪈㪅㪐㪀

㪈᦬䌾㪊᦬
㪈᦬䌾㪊᦬

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㩿㪌㪇㪅㪇㪀

㪈㪇᦬䌾㪈㪉᦬㪈㪉㩿㪈㪇㪇㪅㪇

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㪌㪉㩿㪈㪇㪇㪅㪇㪀

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㪈㪇᦬䌾㪈㪉᦬㪉㪋㩿㪋㪍㪅㪉㪀

㧔಴ౖ㧕 ጊାሶ㧔1997㧕㨜.6 ෸߮ HM Treasury(2005b)ߦࠃࠅ૞ᚑ

㧞㧚᡽ᐭߩࡑࠢࡠ⊛ߥ⽷᡽ㆇ༡ߦਈ߃ߚലᨐ
⽷᡽ⷙᓞߩ㆐ᚑ ࡉ࡟ࠕ᡽ᮭߩ౏ળ⸘೙ᐲᡷ㕟ߪ㧘࿑㧟ߩࠃ߁ߦ૕♽ൻߔࠆߎߣ߇ߢ߈ࠆ߇㧘ߘߩᦨ⚳⊛ߥ⋡⊛ߪ㧘⽷᡽቟ቯൻⷙᓞߦၮߠ޿ߡ⸳ቯߐࠇߚ⽷᡽⋡ᮡߣ⽷᡽ⷙᓞࠍ㆐ᚑߔࠆߎߣߦ޽ࠆ‫ࠕ࡟ࡉޕ‬᡽ᮭߪ⽷᡽ⷙᓞߣߒ
ߡ㤛㊄࡞࡯࡞ߣᜬ⛯⊛ᛩ⾗࡞࡯࡞ࠍ⸳ቯߒߡ߅ࠅ㧘ߎࠇࠄߪ⽷᡽⋡ᮡߩ㆐ᚑ⁁ᴫࠍ⹏ଔߔࠆߚ߼ߩᬺ❣⋡ᮡߦ߽૏⟎ઃߌࠄࠇߡ޿ࠆ߇㧘ᨐߚߒߡߎࠇࠄߩ⽷᡽ⷙᓞߪ㆐ᚑߐࠇߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬
6)

Procedure Committee, House of Commons㧔2004㧕p. 7.

㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ⽷᡽ⷙᓞ߇㆐ᚑߐࠇߡ޿ࠆ߆ߤ߁߆㧘ᡷ㕟೨ᓟߢ⷗ߡߺࠃ߁‫ޕ‬㧔㧝㧕㤛㊄࡞࡯࡞
 㤛㊄࡞࡯࡞ߪ᥊᳇ߩᓴⅣࠍㅢߓߡ㧘᡽ᐭߩ୫౉ࠇߪᛩ⾗⊛ᡰ಴ߩߚ߼ߛߌߦⴕ޿㧘⚻Ᏹ⊛ᡰ಴ߩߚ߼ߦ
ⴕߞߡߪߥࠄߥ޿ߣ޿߁࡞࡯࡞ߢ޽ࠅ㧘ౕ૕⊛ߦߪ㧘⃻࿷ߩ᥊᳇ᓴⅣ߇ᆎ߹ߞߡએ㒠㧘⚻Ᏹ⊛෼ᡰߩ GDPᲧ߇ᐔဋᐕ㑆ࡌ࡯ࠬߢ㤥ሼߦߥߞߡ޿ࠆ߆ߤ߁߆ߢ᷹ቯߐࠇߡ޿ࠆ 7)‫ޕ‬1997-98 ᐕᐲએ㒠ߦ߅ߌࠆ⚻Ᏹ⊛෼ᡰߩᐔဋᐕ㑆㤥ሼ㗵ߩ GDP Ყߩផ⒖ߪ㧘࿑㧢ߩࠃ߁ߦߥߞߡ޿ࠆ‫ࠕ࡟ࡉޕ‬᡽ᮭߪ㧘⃻࿷ߩ᥊᳇ᓴⅣ߇
1997-98 ᐕᐲ߆ࠄᆎ߹ࠅ 2008-09 ᐕᐲߦ৻Ꮌߔࠆߣ੍᷹ߒߡ޿ࠆ‫⚻ޕ‬Ᏹ⊛෼ᡰߩᐔဋᐕ㑆㤥ሼ㗵ߩ GDPᲧߪ㧘2000-01 ᐕᐲߦ 1㧑ࠍ⿥߃ߡ߅ࠅ㧘ߘߩᓟᷫዋߒߡ޿ࠆ߽ߩߩ 2005-06 ᐕᐲ⃻࿷ߢଐὼߣߒߡ㤥ሼߢ޽ࠆߚ߼㧘㤛㊄࡞࡯࡞ߪ㆐ᚑߐࠇߡ޿ࠆ‫ޕ‬࿑㧢 㤛㊄࡞࡯࡞ߩ㆐ᚑ⁁ᴫ㧔಴ౖ㧕HM Treasury㧔2006㧕p. 34

㧔㧞㧕ᜬ⛯⊛ᛩ⾗࡞࡯࡞ ᜬ⛯⊛ᛩ⾗࡞࡯࡞ߪ᥊᳇ߩᓴⅣࠍㅢߓߡ㧘౏౒ㇱ㐷ߩ⚐ௌോࠍ GDP Ყߢ቟ቯ⊛߆ߟᘕ㊀ߥ᳓Ḱߦ଻ߚߥߌࠇ߫ߥࠄߥ޿ߣ޿߁࡞࡯࡞ߢ޽ࠅ㧘ౕ૕⊛ߦߪ㧘⃻࿷ߩ᥊᳇ᓴⅣ߇ᆎ߹ߞߡએ㒠㧘౏౒ㇱ㐷ߩ⚐ௌോ㧔✚ௌോᱷ㜞㧙㊄Ⲣ⾗↥㧕ߩ GDP Ყ߇ 40㧑એਅߦߥߞߡ޿ࠆ߆ߤ߁߆ߢ᷹ቯߐࠇߡ޿ࠆ 8)‫ޕ‬1996-97 ᐕᐲએ㒠ߩ౏౒ㇱ㐷ߦ߅ߌࠆ⚐ௌോߩ GDP Ყߩផ⒖ߪ㧘࿑㧣ߩࠃ߁ߦߥߞߡ޿ࠆ‫౒౏ޕ‬ㇱ㐷ߦ߅ߌࠆ⚐ௌോߩ GDP Ყߪ㧘2001-02 ᐕᐲߦ 30㧑ㄭߊ߹ߢᷫዋߒߡ߅ࠅ㧘ߘߩᓟჇടߒߡ޿ࠆ߽ߩߩ 2005-06 ᐕᐲ⃻࿷ߢଐὼߣߒߡ 40㧑એਅߢ޽ࠆߚ߼㧘ᜬ⛯⊛ᛩ⾗࡞࡯࡞ߪ㆐ᚑߐࠇߡ޿ࠆ‫ޕ‬
7)
8)

HM Treasury㧔2006㧕p. 33.
HM Treasury㧔2006㧕p. 34.

㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕

 ߎߩࠃ߁ߦࠗࠡ࡝ࠬߢߪ౏ળ⸘೙ᐲᡷ㕟એ㒠㧘⽷᡽ⷙᓞ߇㆐ᚑߐࠇߡ޿ࠆߚ߼㧘᡽ᐭߩࡑࠢࡠ⊛ߥ⽷᡽ㆇ༡ߪᡷༀߐࠇߚߣ޿߃ࠃ߁‫ޕ‬࿑㧣 ᜬ⛯⊛ᛩ⾗࡞࡯࡞ߩ㆐ᚑ⁁ᴫ㧔಴ౖ㧕HM Treasury㧔2006㧕p. 35

⾗ᧄ⊛ᡰ಴ߩჇട
 㤛㊄࡞࡯࡞ߣᜬ⛯⊛ᛩ⾗࡞࡯࡞ߩᦨ߽㊀ⷐߥ⋡⊛ߪ㧘㐳ᦼ⊛ߦஜోߥ⽷᡽ㆇ༡ࠍታ⃻ߔࠆߎߣߦ޽ࠆ߇㧘
㤛㊄࡞࡯࡞ߦߪ೎ߩ⋡⊛߽฽߹ࠇߡ޿ࠆ‫ߪࠇߘޕ‬㧘਎ઍ㑆⽶ᜂߩ౏ᐔᕈࠍ࿑ࠅߥ߇ࠄ㧘⚻ᷣߩ㐳ᦼ⊛߆ߟ቟ቯ⊛ߥᚑ㐳ࠍ࿑ࠆߚ߼㧘චಽߥ⾗ᧄ⊛ᡰ಴ࠍ⏕଻ߔࠆߎߣߢ޽ࠆ‫ߪࠇߎޕ‬㧘ࡉ࡟ࠕ᡽ᮭએ೨ߩ଻቞ౄ᡽
ᮭਅߢ㧘౏౒ㇱ㐷ߩല₸ൻߣࠦࠬ࠻೥ᷫࠍㅴ߼ߡ߈ߚㆊ⒟ߢ㧘⾗ᧄ⊛ᡰ಴ࠍㆊᐲߦ೥ᷫߒߡ߈ߚߎߣ߇㧘ࠗࠡ࡝ࠬ␠ળో૕ߩૐ↢↥ᕈࠍ߽ߚࠄߒߡ޿ࠆߣߩ⹺⼂ߦၮߠ޿ߡ޿ࠆ‫ߚ߹ޕ‬㧘⾗ᧄ⊛ᡰ಴ߪ዁᧪਎ઍߦ
ଢ⋉ࠍਈ߃ࠆߚ߼㧘౏ௌߦࠃߞߡ⾔߁ߎߣ߇౏ᐔᕈߩⷰὐ߆ࠄ߽วℂ⊛ߛ߆ࠄߢ޽ࠆ‫ޕ‬਄⸥ 2.1 ߢ⷗ߚࠃ߁ߦ⽷᡽ⷙᓞߘߩ߽ߩߪ㆐ᚑߐࠇߡ޿ࠆ߇㧘ᨐߚߒߡ⾗ᧄ⊛ᡰ಴ߪჇടߒߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ⾗ᧄ⊛ᡰ಴߇Ⴧടߒߡ޿ࠆ߆ߤ߁߆㧘ᡷ㕟೨ᓟߢ⷗ߡߺࠃ߁‫ޕ‬1990-91
ᐕᐲએ㒠ߩ౏౒ㇱ㐷ߦ߅ߌࠆ⾗ᧄ⊛ᡰ಴ߩᡰ಴㗵෸߮ GDP Ყߩផ⒖ߪ㧘࿑㧤ߩࠃ߁ߦߥߞߡ޿ࠆ‫ߎߎޕ‬ߢߪ㧘㤛㊄࡞࡯࡞ߦၮߠ޿ߡᛩ⾗⋡⊛ߢ౏ௌࠍ⊒ⴕߔࠆ႐ว㧘ᷫଔఘළ⾌ࠍប㒰ߒߚ⚐ᛩ⾗ౝߣߐࠇߡ޿
ࠆߎߣ߆ࠄ㧘⚐ᛩ⾗ࡌ࡯ࠬߢ⷗ߡ޿ࠆ‫౒౏ޕ‬ㇱ㐷ߦ߅ߌࠆ⚐ᛩ⾗ߩᡰ಴㗵ߪ㧘1999-00 ᐕᐲߦ 54 ంࡐࡦ࠼߹ߢ⪭ߜㄟࠎߛ߇㧘ߘߩᓟ৻⽾ߒߡჇട௑ะࠍ␜ߒߡ߅ࠅ㧘2004-05 ᐕᐲߪ 207 ంࡐࡦ࠼ߦߥߞߡ޿ࠆ‫ޕ‬߹ߚ㧘౏౒ㇱ㐷ߦ߅ߌࠆ⚐ᛩ⾗ߩ GDP Ყ߽㧘1999-00 ᐕᐲߦ 0.5㧑߹ߢ⪭ߜㄟࠎߛ߇㧘ߘߩᓟ৻⽾ߒߡჇട௑ะࠍ␜ߒߡ߅ࠅ㧘2004-05 ᐕᐲߪ 1.8㧑ߦߥߞߡ޿ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ㕟એ㒠㧘⾗ᧄ⊛ᡰ಴߇৻ᣤᷫዋߒߚ߽ߩߩౣ߮Ⴧടߒߡ޿ࠆߚ߼㧘᡽ᐭߩࡑࠢࡠ⊛ߥ⽷᡽ㆇ༡ߪᡷༀߐࠇߚߣ޿߃
ࠃ߁‫ޕ‬

㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽࿑㧤 ౏౒ㇱ㐷ߦ߅ߌࠆ⚐ᛩ⾗ߩផ⒖ኻ㪞㪛㪧Ყ䋨䋦䋩

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㧔಴ዷ㧕HM Treasury㧔2006㧕p. 287 ߦࠃࠅ૞ᚑ

㧟㧚᡽ᐭߩࡑࠢࡠ⊛ߥ⚻ᷣㆇ༡ߦਈ߃ߚലᨐ㧙቟ቯߒߚᚑ㐳ߣ㓹↪ߩ⏕଻㧙 ⽷᡽቟ቯൻⷙᓞߢⷙቯߐࠇߡ޿ࠆ 5 ේೣߩ߁ߜ቟ቯᕈߩේೣߣߪ㧘቟ቯߒߚ㜞᳓Ḱߩᚑ㐳ߣ㓹↪ࠍ⏕଻ߔࠆߣ޿߁ࡑࠢࡠ⊛ߥ⚻ᷣ⋡ᮡߣᢛว⊛ߥ⽷᡽ㆇ༡ࠍⴕ߁ߎߣߣቯ⟵ߐࠇߡ޿ࠆ 9)‫ߪࠇߎޕ‬㧘ࡑࠢࡠ⊛ߥ
⽷᡽ㆇ༡ߛߌߢߪࡑࠢࡠ⊛ߥ⚻ᷣ⋡ᮡࠍ㆐ᚑߢ߈ߥ޿߇㧘⽷᡽ⷙᓞߪࡑࠢࡠ⚻ᷣߩ㐳ᦼ⊛߆ߟ቟ቯ⊛ߥᚑ㐳ߣ㓹↪ߩ⏕଻ߦ⽸₂ߢ߈ࠆߣ޿߁⹺⼂ߦၮߠ޿ߡ޿ࠆ‫ޕ‬਄⸥ 2 ߢ⷗ߚࠃ߁ߦࡑࠢࡠ⊛ߥ⽷᡽ㆇ༡ߪᡷༀ
ߐࠇߡ޿ࠆ߇㧘ᨐߚߒߡࡑࠢࡠ⚻ᷣߩ㐳ᦼ⊛߆ߟ቟ቯ⊛ߥᚑ㐳ߣ㓹↪ߩ⏕଻ߦ⽸₂ߒߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ⚻ᷣᚑ㐳₸ߣ㓹↪᳓Ḱ߇ߤࠇߛߌᄌൻߒߚߩ߆㧘ᡷ㕟೨ᓟߢ⷗ߡߺࠃ߁‫ޕ‬
1986 ᐕએ㒠ߦ߅ߌࠆ GDP ᚑ㐳₸ߩផ⒖ߪ㧘࿑㧥ߩࠃ߁ߦߥߞߡ޿ࠆ‫⚻ޕ‬ᷣᚑ㐳₸ߪ 2000 ᐕߦ 4㧑ࠍ⿥߃ߡ߅ࠅ㧘ߘߩᓟ⪭ߜㄟࠎߛ߽ߩߩࡊ࡜ࠬᚑ㐳ࠍ⛯ߌ㧘2005 ᐕߪ 1.75㧑ߦߥߞߡ޿ࠆ‫৻ޕ‬ᣇ㧘1984 ᐕએ㒠ߩ㓹↪₸ߣᄬᬺ₸ߩផ⒖ߪ㧘࿑㧝㧜ߩࠃ߁ߦߥߞߡ޿ࠆ‫ޕ‬㓹↪₸ߪ 1993 ᐕߦ 70㧑ㄭߊ߹ߢ⪭ߜㄟࠎߛ߇㧘ߘߩᓟᄢ߈ߊ⪭ߜㄟ߻ߎߣߥߊჇട௑ะࠍ␜ߒߡ߅ࠅ㧘2005 ᐕߪ 74.5㧑ߦߥߞߡ޿ࠆ‫ޕ‬ᄬᬺ₸߽ 1993ᐕߦ 11㧑ㄭߊ߹ߢᖡൻߒߚ߇㧘ߘߩᓟᄢ߈ߊᖡൻߔࠆߎߣߥߊᷫዋ௑ะࠍ␜ߒߡ߅ࠅ㧘2005 ᐕߪ 5.0㧑ߦߥߞߡ޿ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ㕟એ㒠㧘⚻ᷣᚑ㐳₸߇৻ᣤ⪭ߜㄟࠎߛ߽ߩߩࡊ࡜ࠬᚑ
㐳ࠍ⛯ߌߡ߅ࠅ㧘߹ߚ㧘㓹↪᳓Ḱ߇Ⴧട௑ะࠍ␜ߒߡ޿ࠆߚ߼㧘᡽ᐭߩࡑࠢࡠ⊛ߥ⚻ᷣㆇ༡ߪᡷༀߐࠇߚ
ߣ޿߃ࠃ߁‫ޕ‬

9)HM Treasury㧔1998㧕sec. 5.

㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕

࿑㧥 )&2 ᚑ㐳₸ߩផ⒖

㧔಴ౖ㧕HM Treasury㧔2006㧕p. 232࿑  㓹↪᳓Ḱߩផ⒖

㧔಴ౖ㧕HM Treasury㧔2006㧕p. 76㧠㧚ฦ⋭ᐡߩ⽷ോࡑࡀࠫࡔࡦ࠻ߦਈ߃ߚലᨐ
▤ℂࠦࠬ࠻ߩ೥ᷫ ฦ⋭ᐡߩ⚵❱ߪ㧘ⴕ᡽ࠨ࡯ࡆࠬࠍឭଏߔࠆߚ߼ߩᣉ╷ࠍታᣉߔࠆㇱ㐷ߣߎߩᣉ╷ታᣉㇱ㐷ࠍᡰេߔࠆߚ
߼ߩ▤ℂᬺോࠍⴕ߁ㇱ㐷ߢ᭴ᚑߐࠇߡ޿ࠆ߇㧘⾗Ḯ੍▚߽㧘ߎߩࠃ߁ߥ⚵❱਄ߩᓎഀಽᜂߦኻᔕߒߡ㧘ⴕ᡽ࠨ࡯ࡆࠬࠍឭଏߔࠆߚ߼ߩᣉ╷ߦⷐߔࠆᣉ╷ࠦࠬ࠻㧔Programme Costs㧕ߣ▤ℂᬺോߦⷐߔࠆ▤ℂࠦࠬ
㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽࠻㧔Administration Costs㧕ߦಽߌࠄࠇߡ޿ࠆ‫ࠕ࡟ࡉޕ‬᡽ᮭߪ▤ℂࠦࠬ࠻ࠍน⢻ߥ㒢ࠅ೥ᷫߒ㧘ߘߩ೥ᷫߒߚ੍▚ࠍᣉ╷ࠦࠬ࠻ߦォ↪ߔࠆߎߣߢ㧘ല₸⊛ߢ⾰ߩ㜞޿ⴕ᡽ࠨ࡯ࡆࠬࠍឭଏߔࠆߎߣ߇น⢻ߦߥࠆߣ⹺⼂ߒߡ޿ࠆ‫߼ߚߩߎޕ‬㧘2000 ᐕᱦ಴⷗⋥ߒ㧔SR㧕߆ࠄ౏⊛ࠨ࡯ࡆࠬวᗧ㧔PSA㧕ߢฦ⋭ᐡߏߣߦ VFM⋡ᮡ㧔Value for Money Target㧕߇⸳ቯߐࠇ㧘▤ℂࠦࠬ࠻ߩ೥ᷫ⋡ᮡ╬߇ߘࠇߙࠇ⸳ቯߐࠇߡ޿ࠆ‫ߚ߹ޕ‬㧘
2004 ᐕ SR ߆ࠄߪ PSA ߣߪ೎ߦല₸ᕈ⋡ᮡ㧔Efficiency Targets㧕߇⸳ቯߐࠇ㧘ฦ⋭ᐡߪ▤ℂࠦࠬ࠻ࠍᐕ
㑆ߢ৻ᓞ 2.5㧑೥ᷫߔࠆߎߣߣߐࠇߡ޿ࠆ‫ࠅࠃߦࠇߎޕ‬㧘౏౒ㇱ㐷ో૕ߢ 2005-06 ᐕᐲ߆ࠄ 2007-08 ᐕᐲ߹ߢߦᐕ㑆 200 ంࡐࡦ࠼⋧ᒰߩ▤ℂࠦࠬ࠻߇೥ᷫߐࠇ㧘ᣉ╷ࠦࠬ࠻ߦォ↪ߢ߈ࠆߣ⷗ㄟ߹ࠇߡ޿ࠆ 10)‫ޕ‬ฦ⋭ᐡߪ㧘▤ℂࠦࠬ࠻ߩ೥ᷫ⋡ᮡ߇⸳ቯߐࠇߡ޿ࠆ߇㧘ᨐߚߒߡ▤ℂࠦࠬ࠻ߪ೥ᷫߐࠇ㧘ᣉ╷ࠦࠬ࠻ߦォ↪
ߐࠇߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅᱦ಴✚㗵ߦභ߼ࠆ▤ℂࠦࠬ࠻ߩഀว߇ᷫዋߒߡ޿ࠆ߆ߤ߁߆㧘ᡷ㕟೨ᓟߢ⷗ߡߺࠃ߁‫ޕ‬1986-87 ᐕᐲએ㒠ߩᱦ಴✚㗵ߦභ߼ࠆ▤ℂࠦࠬ࠻ߩഀวߩផ⒖ߪ㧘࿑㧝㧝ߩࠃ߁ߦߥߞߡ
޿ࠆ‫ޕ‬ᱦ಴✚㗵ߦභ߼ࠆ▤ℂࠦࠬ࠻ߩഀวߪ㧘1998-99 ᐕᐲ೨ᓟߦ 4㧑ㄭߊ߹ߢᷫዋߒߡ߅ࠅ㧘ߘߩᓟ৻ᣤჇടߒߚ߽ߩߩౣ߮ᷫዋߒߡ޿ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ㕟એ㒠㧘ᱦ಴✚㗵ߦභ߼ࠆ▤ℂࠦࠬ࠻ߩഀว߇৻ᣤჇടߒߚ߽ߩߩౣ߮ᷫዋߒߡ޿ࠆߚ߼㧘ฦ⋭ᐡߩ⽷ോࡑࡀࠫࡔࡦ࠻ߪᡷༀߐࠇߚߣ
޿߃ࠃ߁‫ޕ‬࿑  ▤ℂࠦࠬ࠻ߩഀวߩផ⒖㧔಴ౖ㧕HM Treasury㧔2004a㧕p. 135ਇⷐ⾗↥ߩಣಽ ฦ⋭ᐡߩ⽷ോႎ๔ߪ㧘2000 ᐕ᡽ᐭ⾗Ḯ࡮ળ⸘ᴺ㧔GRA ᴺ㧕߇ᣉⴕߐࠇࠆ೨ߪ㧘1866 ᐕ࿖ᐶ࡮ળ⸘ᬌ
ᩏዪᴺ㧔Exchequer and Audit Departments Act 1866㧦EAD ᴺ㧕ߦၮߠ޿ߡ૞ᚑߐࠇߡ޿ߚ߇㧘EAD
ᴺߪฦ⋭ᐡߦᱦ౉ᱦ಴᳿▚ࠍ⃻㊄ਥ⟵ߢ૞ᚑߔࠆߎߣࠍ⟵ോઃߌߡ޿ߚߛߌߢ㧘ࠬ࠻࠶ࠢߦ㑐ߔࠆ⽷ോႎ

10)

HM Treasury㧔2004b㧕p. 15.

㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕

๔ࠍ૞ᚑߔࠆߎߣߪ⟵ോઃߌߡ޿ߥ߆ߞߚ‫߼ߚߩߎޕ‬㧘ฦ⋭ᐡߪᚲ᦭ߒߡ޿ࠆߔߴߡߩ⾗↥ߣ⽶ௌࠍᛠីߔࠆߚ߼ߩ૕೙ࠍᢛ஻ߒߡ޿ߥ߆ߞߚ‫ߒ߆ߒޕ‬㧘GRA ᴺ߇ᣉⴕߐࠇߚᓟߪ㧘᳿▚ᦠߩਛߦ৻⥸ߦ⹺߼ࠄࠇߚળ⸘ၮḰ㧔GAAP㧕ߦၮߠ޿ߡ૞ᚑߒߚ⾉୫ኻᾖ⴫ࠍ฽߻ߎߣࠍ⟵ോઃߌࠄࠇߚߚ߼㧘ฦ⋭ᐡߪᚲ᦭ߒߡ޿ࠆߔߴߡߩ⾗↥ߣ⽶ௌࠍᛠីߔࠆߚ߼ߩ૕೙ࠍᢛ஻ߔࠆߎߣߣߥߞߚ‫ߚ߹ޕ‬㧘ฦ⋭ᐡߦኻߒߡਇⷐ
⾗↥ߩಣಽߦࠃࠅ⾗↥▤ℂߩᡷༀࠍଦߔߚ߼㧘౏ળ⸘ၮḰߦ⾗ᧄࠦࠬ࠻㧔Cost of Capital Charges㧕11)ߣ
ᷫ៊ળ⸘ 12)߇ዉ౉ߐࠇߚࠅ㧘⾗↥ߩಣಽ෼౉ࠍ⇐଻ߔࠆߎߣ߇⹺߼ࠄࠇߡ޿ࠆ‫ޕ‬2004 ᐕᱦ಴⷗⋥ߒߢߪ㧘
2010 ᐕ߹ߢߦ 300 ంࡐࡦ࠼⋧ᒰߩਇⷐ⾗↥ࠍಣಽߔࠆ⋡ᮡ߇⸳ቯߐࠇߡ޿ࠆ 13)‫ޕ‬ฦ⋭ᐡߪ㧘ਇⷐ⾗↥ࠍಣಽߔࠆࠗࡦ࠮ࡦ࠹ࠖࡉߣ⋡ᮡ߇ਈ߃ࠄࠇߡ޿ࠆ߇㧘ᨐߚߒߡਇⷐ⾗↥ߪಣಽߐࠇߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅਇⷐ⾗↥߇ታ㓙ߦಣಽߐࠇߡ޿ࠆ߆ߤ߁߆㧘ᡷ㕟೨ᓟߢ⷗ߡߺࠃ߁‫ޕ‬
1998-99 ᐕᐲએ㒠ߩ౏౒ㇱ㐷ߦ߅ߌࠆ⾗↥ߩಣಽ⁁ᴫࠍ⷗ࠆߣ㧘࿑㧝㧞ߩࠃ߁ߦߥߞߡ޿ࠆ‫౒౏ޕ‬ㇱ㐷ߦ߅ߌࠆ⾗↥ߩಣಽߪ㧘2001-02 ᐕᐲߦ 45 ంࡐࡦ࠼ㄭߊ߹ߢ⪭ߜㄟࠎߛ߽ߩߩ㧘ߘߩᓟ৻⽾ߒߡჇട௑ะ
ߦ޽ࠅ㧘2003-04 ᐕᐲߪ 65 ంࡐࡦ࠼ࠍ⿥߃ࠆ᳓Ḱߦߥߞߡ޿ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ
㕟એ㒠㧘ਇⷐ⾗↥ߩಣಽ߇ଦㅴߐࠇߡ޿ࠆߚ߼㧘ฦ⋭ᐡߩ⽷ോࡑࡀࠫࡔࡦ࠻ߪᡷༀߐࠇߚߣ޿߃ࠃ߁‫ޕ‬࿑  ౏౒ㇱ㐷ߦ߅ߌࠆ⾗↥ಣಽߩផ⒖㧔಴ౖ㧕Sir Michael Lyons㧔2004㧕p. 511) ⾗ᧄࠦࠬ࠻ߣߪ㧘ฦ⋭ᐡ߇▤ℂߒߡ޿ࠆ⚐⾗↥㧔⾗↥㧙⽶ௌ㧕ߩᯏળ⾌↪ߩߎߣߢ㧘ᒰ⹥⚐⾗↥⋧ᒰ㗵ࠍᏒ႐ߢㆇ↪ߒߚߥࠄ߫ᓧࠄࠇߚߢ
޽ࠈ߁೑⋉ߩ༚ᄬࠍᗧ๧ߒߡ޿ࠆ‫ޕ‬ฦ⋭ᐡߪ㧘⾗ᧄࠦࠬ࠻ࠍ⾉୫ኻᾖ⴫਄ߩ⚐⾗↥ߦ৻ቯ₸㧔⃻࿷ߪ 3.5㧑㧕ࠍਸ਼ߓߡ▚ቯߒ㧘ᬺോࠦࠬ࠻⸘▚ᦠߦ⾌↪ߣߒߡ⸘਄ߔࠆߎߣߣߐࠇߡ޿ࠆ㧔HM Treasury㧔2005a㧕chap. 4㧕‫ޕ‬12) ฦ⋭ᐡߪ㧘࿕ቯ⾗↥ߦ㑐ߒߡᒰೋߩ଻᦭⋡⊛߇ߥߊߥߞߚࠅ㧘ㆆભ⁁ᘒߦߥߞߚࠅߥߤߒߡࠨ࡯ࡆࠬឭଏ⢻ജ߇ᷫዋߒߚ႐ว㧘ᒰ⹥࿕ቯ⾗↥ߩ⾉୫ኻᾖ⴫ଔ㗵ࠍ࿁෼น⢻ଔ㗵߹ߢᷫ㗵ߔࠆߣߣ߽ߦ㧘ᒰ⹥ᷫ៊㗵ࠍᬺോࠦࠬ࠻⸘▚ᦠߦ⾌↪ߣߒߡ⸘਄ߔࠆߎߣߣߐࠇߡ޿ࠆ㧔HM
Treasury㧔2005a㧕chap. 5㧕‫ޕ‬13) Sir Michael Lyons㧔2004㧕p. 4.

㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽㧡㧚ฦ⋭ᐡߩⴕ᡽ࡑࡀࠫࡔࡦ࠻ߦਈ߃ߚലᨐ ࡉ࡟ࠕ᡽ᮭએ೨ߩ଻቞ౄ᡽ᮭਅߢߪ㧘ᔀᐩߒߚᏒ႐ේℂߩዉ౉߇ㅴ߼ࠄࠇߚ⚿ᨐ㧘␠ળ⾗ᧄᢛ஻ߩㆃࠇ㧘ᚲᓧᩰᏅߩ᜛ᄢߥߤ㧘ല₸ᕈߩㅊ᳞ߦࠃࠆᑷኂ߽⋡┙ߜᆎ߼ߚߚ߼㧘ࡉ࡟ࠕ᡽ᮭߪ 1999 ᐕߦ╷ቯߒߚ᡽ᐭߩㄭઍൻ᡽╷ߩਛߢ㧘ࠕ࠙࠻ࠞࡓࠍ㊀ⷞߒߚࠅ㧘࿖᳃ߩ࠾࡯࠭߳ኻᔕߒߚࠅߔࠆߎߣߥߤࠍ㊀ⷞߔࠆᆫ൓ࠍ㞲᣿ߦߒߚ‫߼ߚߩߎޕ‬㧘౏ળ⸘೙ᐲᡷ㕟ߢߪ㧘ฦ⋭ᐡߩⴕ᡽ࡑࡀࠫࡔࡦ࠻ߪࠗࡦࡊ࠶࠻⛔೙߆ࠄࠕ࠙
࠻ࠞࡓ⛔೙߳ォ឵ߐࠇ㧘౏⊛ࠨ࡯ࡆࠬวᗧ㧔PSA㧕ߢߪ㧘࿖᳃↢ᵴߣ␠ળ⚻ᷣߩᡷༀࠍ࿑ࠆߚ߼㧘ฦ⋭ᐡߏߣߦࠕ࠙࠻ࠞࡓߦὶὐࠍᒰߡߚ᡽╷⋡ᮡߣᬺ❣⋡ᮡ߇⸳ቯߐࠇߡ޿ࠆ‫ޕ‬ฦ⋭ᐡߪࡌ࡯ࠬ࡜ࠗࡦࠍᛠីߒ
ߚ਄ߢ৻ቯߩᡷༀࠍ⷗ㄟࠎߛ⋡ᮡ୯ࠍ⸳ቯߒߡ޿ࠆߚ߼㧘ߎߩ⋡ᮡ୯߇㆐ᚑߐࠇࠇ߫㧘ࠕ࠙࠻ࠞࡓߩᡷༀ
߇࿑ࠄࠇࠆߎߣߦߥࠆ‫ޕ‬ฦ⋭ᐡߩⴕ᡽ࡑࡀࠫࡔࡦ࠻ߪ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅࠗࡦࡊ࠶࠻⛔೙߆ࠄࠕ࠙࠻
ࠞࡓ⛔೙߳ォ឵ߐࠇߚ߇㧘ᨐߚߒߡ᦭ലߦᯏ⢻ߒߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ PSA ߢ⸳ቯߐࠇߚᬺ❣⋡ᮡ߇ߤࠇߛߌ㆐ᚑߐࠇߚߩ߆㧘⷗ߡߺࠃ߁‫ޕ‬ߎߎߢߪ㧘2002 ᐕᱦ಴⷗⋥ߒ㧔SR㧕ߢ⸳ቯߐࠇߚ PSA ࠍขࠅ਄ߍߡߺߚ޿‫ޕ‬ᬺ❣ᜰᮡߩ⸳ቯ
 2002 ᐕ SR ߩ PSA ߢߪ㧘2003-04 ᐕᐲ߆ࠄ 2005-06 ᐕᐲࠍኻ⽎ߦ㧘ฦ⋭ᐡߏߣߦ⋡⊛㧘᡽╷⋡ᮡ෸߮ᬺ❣⋡ᮡ߇⸳ቯߐࠇߡ߅ࠅ㧘ਥⷐ 19 ⋭ᐡో૕ߢ⋡⊛߇ 22 ઙ㧘᡽╷⋡ᮡ߇ 86 ઙ㧘ᬺ❣⋡ᮡ߇ 126 ઙߘࠇߙࠇ⸳ቯߐࠇߡ޿ࠆ‫ߜ߁ߩߎޕ‬ᬺ❣⋡ᮡߪ㧘᡽╷⋡ᮡࠍౕ૕ൻߔࠆߚ߼ߦ⸳ቯߐࠇߡ޿ࠆ߇㧘ߔߴߡߩᬺ
❣⋡ᮡ߇ߘߩ㆐ᚑᐲࠍቯ㊂⊛ߦ᷹ቯߢ߈ࠆࠃ߁ߦᬺ❣ᜰᮡ࡮⋡ᮡᐕ࡮⋡ᮡ୯ߢ⴫⃻ߐࠇߡ޿ࠆࠊߌߢߪߥ
ߊ㧘ࠃࠅౕ૕⊛ߥᬺ❣ᜰᮡ࡮⋡ᮡᐕ࡮⋡ᮡ୯߇࠹ࠢ࠾ࠞ࡞࡮ࡁ࡯࠻㧔Technical Notes㧕14)߿ࠨ࡯ࡆࠬឭଏ
วᗧ㧔SDA㧕ߢ⸳ቯߐࠇߡ޿ࠆ႐ว߇޽ࠅ㧘2002 ᐕ SR ߩ PSA ߢߪ㧘ਥⷐ 19 ⋭ᐡో૕ߢ 503 ઙߩᬺ❣
ᜰᮡ㧔Indicater㧕߇⸳ቯߐࠇߡ޿ࠆ‫ߒߛߚޕ‬㧘ߎࠇࠄߩᬺ❣ᜰᮡߩ㆐ᚑᐲࠍቯ㊂⊛ߦ᷹ቯߔࠆߚ߼ߦߪ㧘੐೨ߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇࠆߣߣ߽ߦ੐ᓟߦታ❣୯ࠍᛠីߔࠆߎߣ߇ਇนᰳߢ޽ࠆ߇㧘ᬺ❣ᜰᮡߩਛߦߪ㧘੐೨ߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇߡ޿ߥ߆ߞߚࠅ㧘੐ᓟߦታ❣୯߇౏⴫ߐࠇߡ޿ߥ޿߽ߩ߇޽ࠆ
ߚ߼㧘ߔߴߡߩᬺ❣ᜰᮡߦߟ޿ߡߘߩ㆐ᚑᐲ߇᷹ቯߢ߈ࠆࠊߌߢߪߥ޿‫ޕ‬ᬺ❣ᜰᮡߩ㆐ᚑ㧙 ᐕߩ㆐ᚑ⁁ᴫ࡮ㅴ᝞⁁ᴫ㧙 2004 ᐕᤨὐߢ 503 ઙߩᬺ❣ᜰᮡߪ㧘Ԙ2004 ᐕߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇ㧘2004 ᐕߩታ❣୯߇౏⴫ߐࠇߡ޿ࠆߚ߼㧘ߘߩ㆐ᚑᐲࠍ᷹ቯߢ߈ࠆ߽ߩ 137 ઙ㧘ԙ2005 ᐕએ㒠ߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇ㧘2004ᐕߩታ❣୯߇౏⴫ߐࠇߡ޿ࠆߚ߼㧘2004 ᐕߦ߅ߌࠆㅴ᝞ᐲࠍ᷹ቯߢ߈ࠆ߽ߩ 173 ઙ㧘Ԛታ❣୯߇౏⴫ߐ
ࠇߡ޿ߥ޿ߚ߼㧘㆐ᚑᐲ࡮ㅴ᝞ᐲࠍ᷹ቯߢ߈ߥ޿߽ߩ 126 ઙ㧘ԛ⋡ᮡ୯߇⸳ቯߐࠇߡ޿ߥ޿ߚ߼㧘㆐ᚑᐲ࡮ㅴ᝞ᐲࠍ᷹ቯߢ߈ߥ޿߽ߩ 67 ઙߦಽߌࠄࠇࠆ‫ߢߎߘޕ‬㧘2004 ᐕߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇ㧘2004ᐕߩታ❣୯߇౏⴫ߐࠇߡ޿ࠆߚ߼㧘ߘߩ㆐ᚑᐲࠍ᷹ቯߢ߈ࠆ߽ߩ 137 ઙߦߟ޿ߡ㧘㆐ᚑᐲ㧔ታ❣୯¸⋡ᮡ୯100㧕ࠍ᳞߼ࠆߣ 15)㧘Ԙ100㧑એ਄ߢ⋡ᮡ୯ࠍቢోߦ㆐ᚑߒߡ޿ࠆߩ߽ߩ߇ 85 ઙ㧔ో૕ 137 ઙߩ 62.0㧑㧕㧘ԙ90㧑એ਄ 100㧑ᧂḩߢ⋡ᮡ୯ࠍ߶߷㆐ᚑߒߡ޿ࠆ߽ߩ߇ 25 ઙ㧔ห 18.2㧑㧕㧘Ԛ60㧑એ਄ 90㧑ᧂ14) ࠹ࠢ࠾ࠞ࡞࡮ࡁ࡯࠻ߦߪ㧘PSA ߩᬺ❣⋡ᮡ߇ߘߩ㆐ᚑᐲࠍቯ㊂⊛ߦ᷹ቯߢ߈ࠆࠃ߁ߦᬺ❣ᜰᮡ࡮⋡ᮡᐕ࡮⋡ᮡ୯ߢ⴫⃻ߐࠇߡ޿ࠆ႐ว㧘ᒰ⹥ᬺ❣ᜰᮡߩቯ⟵㧘࠺࡯࠲Ḯ㧘ࡌ࡯ࠬ࡜ࠗࡦ㧔ᒰ⹥ᬺ❣ᜰᮡߩၮḰᐕߩታ❣୯㧕╬߇⸥ㅀߐࠇߡ޿ࠆ‫৻ޕ‬ᣇ㧘PSA ߩᬺ❣⋡ᮡ߇ቯᕈ⊛ߦ⴫⃻ߐࠇ㧘ߘߩ㆐ᚑᐲࠍቯ㊂⊛ߦ᷹ቯߢ߈ߥ޿႐ว㧘ᒰ⹥ᬺ❣⋡ᮡࠍౕ૕ൻߒߚᬺ❣ᜰᮡ࡮⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇࠆߣߣ߽ߦ㧘ᒰ⹥ᬺ❣ᜰᮡߩቯ⟵㧘࠺࡯࠲Ḯ㧘ࡌ࡯ࠬ࡜ࠗࡦ╬߇⸥ㅀߐࠇߡ޿ࠆ‫ޕ‬15) ଀߃߫ᢎ⢒࡮ᛛⴚ⋭ߪ㧘2002 ᐕ SR ߩ PSA ߢ‫ޟ‬2004 ᐕ߹ߢߦ 11 ᱦఽߩ 85㧑߇⧷⺆࡟ࡌ࡞ 4 એ਄ߦ㆐ߔࠆߎߣ‫߁޿ߣޠ‬ᬺ❣⋡ᮡࠍ⸳ቯߒ
ߡ޿ߚ߇㧘2004 ᐕᤨὐߢ⧷⺆࡟ࡌ࡞ 4 એ਄ߦ㆐ߒߚ 11 ᱦఽߩഀว߇ 78㧑ߢ޽ߞߚߚ߼㧘㆐ᚑᐲߪ㧔78¸85100㧕ߦࠃࠅ㧘91.8㧑ߦߥࠆ㧔Department for Education and Skills㧔2004㧕p. 9㧕‫ޕ‬㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕ḩߢ⋡ᮡ୯ߩ৻ㇱߒ߆㆐ᚑߒߡ޿ߥ޿߽ߩ߇ 14 ઙ㧔ห 10.2㧑㧕㧘ԛ60㧑ᧂḩߢ⋡ᮡ୯ࠍ߶ߣࠎߤ㆐ᚑߒ
ߡ޿ߥ޿߽ߩ߇ 13 ઙ㧔ห 9.5㧑㧕ߦߥߞߡ޿ࠆ‫ߦ߁ࠃߩߎޕ‬㆐ᚑᐲ߇᷹ቯߢ߈ࠆᬺ❣ᜰᮡ 137 ઙߩ߁ߜ㧘⋡ᮡ୯ࠍቢోߦ㆐ᚑߒߚࠅ㧘߶߷㆐ᚑߒߡ޿ࠆ߽ߩߪ 110 ઙ㧔ห 80.3㧑㧕ߦߥߞߡ޿ࠆ‫ޕ‬ ৻ᣇ㧘2005 ᐕએ㒠ߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇ㧘2004 ᐕߩታ❣୯߇౏⴫ߐࠇߡ޿ࠆߚ߼㧘ߘߩㅴ᝞ᐲ
ࠍ᷹ቯߢ߈ࠆ߽ߩ 173 ઙߦߟ޿ߡ㧘ㅴ᝞ᐲ㧔ታ❣୯¸⋡ᮡ୯100㧕ࠍ᳞߼ࠆߣ 16)㧘Ԙ100㧑એ਄ߢ⋡ᮡᐕએ೨ߩᲑ㓏ߢᣢߦ⋡ᮡ୯ࠍቢోߦ㆐ᚑߒߡ޿ࠆ߽ߩ߇ 70 ઙ㧔ో૕ 173 ઙߩ 40.5㧑㧕㧘ԙ90㧑એ਄ 100㧑ᧂḩߢ⋡ᮡ୯ߩ㆐ᚑ߇㗅⺞ߦㅴ᝞ߒߡ޿ࠆ߽ߩ߇ 27 ઙ㧔ห 15.6㧑㧕㧘Ԛ60㧑એ਄ 90㧑ᧂḩߢ⋡ᮡ୯ߩ㆐ᚑ߇৻ㇱㅴ᝞ߒߡ޿ࠆ߽ߩ߇ 31 ઙ㧔ห 17.9㧑㧕㧘ԛ60㧑ᧂḩߢ⋡ᮡ୯ߩ㆐ᚑ߇߶ߣࠎߤㅴ᝞ߒߡ޿ߥ
޿߽ߩ߇ 45 ઙ㧔ห 26.0㧑㧕ߦߥߞߡ޿ࠆ‫ߦ߁ࠃߩߎޕ‬ㅴ᝞ᐲ߇᷹ቯߢ߈ࠆᬺ❣ᜰᮡ 173 ઙߩ߁ߜ㧘⋡ᮡᐕએ೨ߩᲑ㓏ߢᣢߦ⋡ᮡ୯ࠍቢోߦ㆐ᚑߒߚࠅ㧘㗅⺞ߦㅴ᝞ߒߡ޿ࠆ߽ߩߪ 97 ઙ㧔ห 56.1㧑㧕ߦߥߞߡ޿ࠆ㧔2004 ᐕߦ߅ߌࠆ PSA ߩ㆐ᚑ⁁ᴫ࡮ㅴ᝞⁁ᴫߦߟ޿ߡߪ㧘࿑㧝㧟ෳᾖ㧕‫ޕ‬16) ଀߃߫ஜᐽ⋭ߪ㧘2002 ᐕ SR ߩ PSA ߢ‫ޟ‬2006 ᐕ 3 ᦬߹ߢߦ⥄ቛߢ↢ᵴߔࠆ⠧ੱߩഀวࠍ 30㧑ߦߔࠆߎߣ‫߁޿ߣޠ‬ᬺ❣⋡ᮡࠍ⸳ቯߒߡ޿
ߚ߇㧘2004 ᐕ 3 ᦬ᤨὐߢ⥄ቛߢ↢ᵴߔࠆ⠧ੱߩഀว߇ 30.1㧑ߢ޽ߞߚߚ߼㧘ㅴ᝞ᐲߪ㧔30.1¸30100㧕ߦࠃࠅ㧘100.3㧑ߦߥࠆ㧔Department
of Health㧔2005㧕p. 22㧕‫ޕ‬㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽࿑   ᐕᤨὐߢߩ 25#㧔 ᐕ 54㧕ߩ㆐ᚑ⁁ᴫ࡮ㅴ᝞⁁ᴫ䋨න૏䋺ઙ䋬䋨䋦䋩䋩㆐ᚑᐲ䈱⁁ᴫ
㪍㪇㩼એ਄
㪐㪇㩼ᧂḩ

㪍㪇㩼ᧂḩ
㪈㪋
㩿㪈㪇㪅㪉㪀

㪏㪌㩿㪍㪉㪅㪇㪀

㪉㪌㩿㪈㪏㪅㪉㪀

⋡ᮡ୯䈏
⸳ቯ䈘䉏䈩
䈇䈭䈇䉅䈱

ታ❣୯䈏
౏⴫䈘䉏
䈩䈇䈭䈇
䉅䈱

㪈㪇㪇㩼એ਄

㪈㪊㪎㩿㪈㪇㪇㪅㪇㪀

㪐㪇㩼એ਄㪈㪇㪇㩼ᧂḩ

ᬺ❣ᜰᮡ䈱⁁ᴫ㪍㪎㩿㪈㪊㪅㪊㪀

㪈㪊
㩿㪐㪅㪌㪀

㆐ᚑᐲ䈏
᷹ቯน⢻
䈭䉅䈱
㪈㪊㪎

㪌㪇㪊
㩿㪈㪇㪇㪅㪇㪀

㩿㪉㪎㪅㪉㪀

㪈㪉㪍㩿㪉㪌㪅㪈㪀
㪈㪎㪊

ㅴ᝞ᐲ䈏
᷹ቯน⢻
䈭䉅䈱

ㅴ᝞ᐲ䈱⁁ᴫ

㩿㪊㪋㪅㪋㪀㪍㪇㩼ᧂḩ㪋㪌㩿㪉㪍㪅㪇㪀

㪍㪇㩼એ਄
㪐㪇㩼ᧂḩ
㪊㪈
㩿㪈㪎㪅㪐㪀

㪈㪇㪇㩼એ਄
㪈㪎㪊㩿㪈㪇㪇㪅㪇㪀

㪎㪇㩿㪋㪇㪅㪌㪀

㪐㪇㩼એ਄㪈㪇㪇㩼ᧂḩ
㪉㪎㩿㪈㪌㪅㪍㪀

ᵈ㧕㆐ᚑᐲ㧦2004 ᐕߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇߡ޿ࠆᬺ❣ᜰᮡߦߟ޿ߡ㧘㧔ታ❣୯¸⋡ᮡ୯100㧕ࠍ▚ቯߒߚ߽ߩ
ㅴ᝞ᐲ㧦2005 ᐕએ㒠ߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇߡ޿ࠆᬺ❣ᜰᮡߦߟ޿ߡ㧘㧔ታ❣୯¸⋡ᮡ୯100㧕ࠍ▚ቯߒߚ߽ߩ
㧔಴ౖ㧕HM Treasury㧔2002㨏㧕㧘19 ⋭ᐡߩ Departmental Report2004㧘19 ⋭ᐡߩ Autumn Performance Report 2004╬ࠃࠅ૞ᚑ㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕

࿑   ᐕᤨὐߢߩ 25#㧔 ᐕ 54㧕ߩ㆐ᚑ⁁ᴫ࡮ㅴ᝞⁁ᴫ䋨න૏䋺ઙ䋬䋨䋦䋩䋩㆐ᚑᐲ䈱⁁ᴫ
㪍㪇㩼ᧂḩ
㪌
㩿㪊㪅㪋㪀
㪍㪇㩼એ਄
㪐㪇㩼ᧂḩ
㪈㪋
㩿㪐㪅㪎㪀
㪐㪇㩼એ਄
㪈㪇㪇㩼ᧂḩ

ᬺ❣ᜰᮡ䈱⁁ᴫ㪈㪇㪇㩼એ਄

㪈㪋㪌㩿㪈㪇㪇㪅㪇㪀

㪉㪏㩿㪈㪐㪅㪊㪀

㪐㪏㩿㪍㪎㪅㪍㪀

⋡ᮡ୯䈏⸳ቯ䈘䉏䈩䈇䈭䈇䉅䈱
㪍㪌㩿㪈㪉㪅㪐㪀
ታ❣୯䈏
౏⴫䈘䉏䈩
䈇䈭䈇䉅䈱

㆐ᚑᐲ䈏
᷹ቯน⢻
䈭䉅䈱
㪈㪋㪌
㩿㪉㪏㪅㪏㪀

㪌㪇㪊㩿㪈㪇㪇㪅㪇㪀

ㅴ᝞ᐲ䈱⁁ᴫ
㪈㪎㪋㩿㪊㪋㪅㪍㪀

ㅴ᝞ᐲ䈏᷹ቯน⢻䈭䉅䈱㪈㪈㪐㩿㪉㪊㪅㪎㪀㪍㪇㩼ᧂḩ㪈㪐㩿㪈㪍㪅㪇㪀
㪍㪇㩼એ਄
㪐㪇㩼ᧂḩ
㪉㪋
㩿㪉㪇㪅㪉㪀

㪈㪇㪇㩼એ਄
㪈㪈㪐㩿㪈㪇㪇㪅㪇㪀

㪌㪋㩿㪋㪌㪅㪋㪀

㪐㪇㩼એ਄㪈㪇㪇㩼ᧂḩ
㪉㪉㩿㪈㪏㪅㪌㪀

ᵈ㧕㆐ᚑᐲ㧦2005 ᐕߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇߡ޿ࠆᬺ❣ᜰᮡߦߟ޿ߡ㧘㧔ታ❣୯¸⋡ᮡ୯100㧕ࠍ▚ቯߒߚ߽ߩ
ㅴ᝞ᐲ㧦2006 ᐕએ㒠ߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇߡ޿ࠆᬺ❣ᜰᮡߦߟ޿ߡ㧘㧔ታ❣୯¸⋡ᮡ୯100㧕ࠍ▚ቯߒߚ߽ߩ
㧔಴ౖ㧕HM Treasury㧔2002㨏㧕㧘19 ⋭ᐡߩ Departmental Report2005㧘19 ⋭ᐡߩ Autumn Performance Report 2005
╬ߦࠃࠅ૞ᚑ

㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽ᬺ❣ᜰᮡߩ㆐ᚑ㧙 ᐕߩ㆐ᚑ⁁ᴫ࡮ㅴ᝞⁁ᴫ㧙 2005 ᐕᤨὐߢ 503 ઙߩᬺ❣ᜰᮡߪ㧘Ԙ2005 ᐕߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇ㧘2005 ᐕߩታ❣୯߇౏⴫ߐࠇߡ޿ࠆߚ߼㧘ߘߩ㆐ᚑᐲࠍ᷹ቯߢ߈ࠆ߽ߩ 145 ઙ㧘ԙ2006 ᐕએ㒠ߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇ㧘2005
ᐕߩታ❣୯߇౏⴫ߐࠇߡ޿ࠆߚ߼㧘2005 ᐕߦ߅ߌࠆㅴ᝞ᐲࠍ᷹ቯߢ߈ࠆ߽ߩ 119 ઙ㧘Ԛታ❣୯߇౏⴫ߐ
ࠇߡ޿ߥ޿ߚ߼㧘㆐ᚑᐲ࡮ㅴ᝞ᐲࠍ᷹ቯߢ߈ߥ޿߽ߩ 174 ઙ㧘ԛ⋡ᮡ୯߇⸳ቯߐࠇߡ޿ߥ޿ߚ߼㧘㆐ᚑᐲ࡮ㅴ᝞ᐲࠍ᷹ቯߢ߈ߥ޿߽ߩ 65 ઙߦಽߌࠄࠇࠆ‫ߢߎߘޕ‬㧘2005 ᐕߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇ㧘2005
ᐕߩታ❣୯߇౏⴫ߐࠇߡ޿ࠆߚ߼㧘ߘߩ㆐ᚑᐲࠍ᷹ቯߢ߈ࠆ߽ߩ 145 ઙߦߟ޿ߡ㧘㆐ᚑᐲ㧔ታ❣୯¸⋡ᮡ୯100㧕ࠍ᳞߼ࠆߣ 17)㧘Ԙ100㧑એ਄ߢ⋡ᮡ୯ࠍቢోߦ㆐ᚑߒߡ޿ࠆ߽ߩ߇ 98 ઙ㧔ో૕ 145 ઙߩ 67.6
㧑㧕㧘ԙ90㧑એ਄ 100㧑ᧂḩߢ⋡ᮡ୯ࠍ߶߷㆐ᚑߒߡ޿ࠆ߽ߩ߇ 28 ઙ㧔ห 19.3㧑㧕㧘Ԛ60㧑એ਄ 90㧑ᧂḩߢ⋡ᮡ୯ߩ৻ㇱߒ߆㆐ᚑߒߡ޿ߥ޿߽ߩ߇ 14 ઙ㧔ห 9.7㧑㧕㧘ԛ60㧑ᧂḩߢ⋡ᮡ୯ࠍ߶ߣࠎߤ㆐ᚑߒߡ
޿ߥ޿߽ߩ߇ 5 ઙ㧔ห 3.4㧑㧕ߦߥߞߡ޿ࠆ‫ߦ߁ࠃߩߎޕ‬㆐ᚑᐲ߇᷹ቯߢ߈ࠆᬺ❣ᜰᮡ 145 ઙߩ߁ߜ㧘⋡ᮡ୯ࠍቢోߦ㆐ᚑߒߚࠅ㧘߶߷㆐ᚑߒߡ޿ࠆ߽ߩߪ 126 ઙ㧔ห 86.9㧑㧕ߦߥߞߡ޿ࠆ‫ޕ‬ ৻ᣇ㧘2006 ᐕએ㒠ߦ⋡ᮡᐕ࡮⋡ᮡ୯߇⸳ቯߐࠇ㧘2005 ᐕߩታ❣୯߇౏⴫ߐࠇߡ޿ࠆߚ߼㧘ߘߩㅴ᝞ᐲ
ࠍ᷹ቯߢ߈ࠆ߽ߩ 119 ઙߦߟ޿ߡ㧘ㅴ᝞ᐲ㧔ታ❣୯¸⋡ᮡ୯100㧕ࠍ᳞߼ࠆߣ 18)㧘Ԙ100㧑એ਄ߢ⋡ᮡᐕએ೨ߩᲑ㓏ߢᣢߦ⋡ᮡ୯ࠍቢోߦ㆐ᚑߒߡ޿ࠆ߽ߩ߇ 54 ઙ㧔ో૕ 119 ઙߩ 45.4㧑㧕㧘ԙ90㧑એ਄ 100㧑ᧂḩߢ⋡ᮡ୯ߩ㆐ᚑ߇㗅⺞ߦㅴ᝞ߒߡ޿ࠆ߽ߩ߇ 22 ઙ㧔ห 18.5㧑㧕㧘Ԛ60㧑એ਄ 90㧑ᧂḩߢ⋡ᮡ୯ߩ㆐ᚑ߇৻ㇱㅴ᝞ߒߡ޿ࠆ߽ߩ߇ 24 ઙ㧔20.2㧑㧕㧘ԛ60㧑ᧂḩߢ⋡ᮡ୯ߩ㆐ᚑ߇߶ߣࠎߤㅴ᝞ߒߡ޿ߥ޿
߽ߩ߇ 19 ઙ㧔16.0㧑㧕ߦߥߞߡ޿ࠆ‫ߦ߁ࠃߩߎޕ‬ㅴ᝞ᐲ߇᷹ቯߢ߈ࠆᬺ❣ᜰᮡ 119 ઙߩ߁ߜ㧘⋡ᮡᐕએ೨ߩᲑ㓏ߢᣢߦ⋡ᮡ୯ࠍቢోߦ㆐ᚑߒߚࠅ㧘㗅⺞ߦㅴ᝞ߒߡ޿ࠆ߽ߩߪ 76 ઙ㧔ห 63.9㧑㧕ߦߥߞߡ޿ࠆ
㧔2005 ᐕߦ߅ߌࠆ PSA ߩ㆐ᚑ⁁ᴫ࡮ㅴ᝞⁁ᴫߦߟ޿ߡߪ㧘࿑㧝㧠ෳᾖ㧕‫ޕ‬ ߎߩࠃ߁ߦࠗࠡ࡝ࠬߢߪ౏ળ⸘೙ᐲᡷ㕟એ㒠㧘㆐ᚑᐲ߇᷹ቯน⢻ߥᬺ❣ᜰᮡߢ⷗ߚ႐ว㧘2004 ᐕߢ 80.3
㧑㧘2005 ᐕߢ 86.9㧑ߩᬺ❣ᜰᮡ߇ߘࠇߙࠇ⋡ᮡ୯ࠍቢోߦ㆐ᚑߒߚࠅ㧘߶߷㆐ᚑߒߡ޿ࠆߚ߼㧘ฦ⋭ᐡߩⴕ᡽ࡑࡀࠫࡔࡦ࠻ߪᡷༀߐࠇߚߣ޿߃ࠃ߁‫ޕ‬Φ ౏ળ⸘೙ᐲᡷ㕟ߩ⺖㗴 ਄⸥Υߢߪ㧘⽷᡽቟ቯൻⷙᓞ㧘౏౒ࠨ࡯ࡆࠬวᗧ㧔PSA㧕╬ߢ⸳ቯߐࠇߡ޿ࠆቯ㊂⊛ߥᬺ❣ᜰᮡࠍ↪޿ߡࡉ࡟ࠕ᡽ᮭߩ౏ળ⸘೙ᐲᡷ㕟ࠍᬌ⸽ߒߚߣߎࠈ㧘৻ቯߩലᨐ߇⃻ࠇߡ޿ࠆߎߣ߇᣿ࠄ߆ߦߥߞߚ‫ߎߎޕ‬ߢߪ㧘ⴕ᡽࡮⽷ോࡑࡀࠫࡔࡦ࠻ߦ߅޿ߡᡷༀߔߴ߈ὐ߇ߥ޿߆ߤ߁߆㧘੹ᓟߩ⺖㗴ߦߟ޿ߡขࠅ਄ߍߡߺߚ޿‫ޕ‬㧝㧚⽷ോࡑࡀࠫࡔࡦ࠻ߦ߅ߌࠆ⺖㗴⽷ോᖱႎߩ೑↪ߩᰳᅤ ࡉ࡟ࠕ᡽ᮭ߇ዉ౉ߒߚ⾗Ḯળ⸘࡮੍▚ߢߪ㧘⺑᣿⽿છߩጁⴕߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣ㧔⽷ോળ17) ଀߃߫ഭ௛࡮ᐕ㊄⋭ߪ㧘2002 ᐕ SR ߩ PSA ߢ‫ޟ‬2005 ᐕ߹ߢߦᐕ㊄ᡰ⛎㗵߇ᧄੱߩ㌁ⴕญᐳߦ⋥ធᝄࠅㄟ߹ࠇࠆᐕ㊄ฃ⛎⠪ߩഀวࠍ 85㧑ߦߔࠆߎߣ‫߁޿ߣޠ‬ᬺ❣⋡ᮡࠍ⸳ቯߒߡ޿ߚ߇㧘2005 ᐕᤨὐߢᐕ㊄ᡰ⛎㗵߇ᧄੱߩ㌁ⴕญᐳߦ⋥ធᝄࠅㄟ߹ࠇߚᐕ㊄ฃ⛎⠪ߩഀว߇ 97㧑ߢ޽ߞߚߚ߼㧘㆐ᚑᐲߪ㧔97¸85100㧕ߦࠃࠅ㧘114.1㧑ߦߥࠆ㧔Department for Work and Pensions㧔2005㧕p. 82㧕‫ޕ‬18) ଀߃߫ㆇャ⋭ߪ㧘2002 ᐕ SR ߩߢ PSA ߢ‫ޟ‬2010 ᐕ߹ߢߦ㋕㆏೑↪ߩᣏቴࠠࡠᢙࠍ 2000 ᐕ࡟ࡌ࡞ࠃࠅ 50㧑Ⴧടߐߖࠆߎߣ‫߁޿ߣޠ‬ᬺ❣⋡ᮡࠍ⸳ቯߒߡ޿ߚ߇㧘2005 ᐕᤨὐߢ 2000 ᐕ࡟ࡌ࡞ߣᲧセߒߚ㋕㆏೑↪ߩᣏቴࠠࡠᢙߩჇട₸߇ 11㧑ߢ޽ߞߚߚ߼㧘ㅴ᝞₸ߪ㧔11¸50100㧕ߦࠃࠅ㧘22㧑ߦߥࠆ㧔Department for Transport㧔2005㧕p. 13㧕‫ޕ‬㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕⸘㧕ߣ㧘ല₸⊛ߥⴕ⽷᡽ᵴേߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣ㧔▤ℂળ⸘㧕ࠍ⋡⊛ߦ⽷ോႎ๔߇૞ᚑߐࠇ
ߡ޿ࠆ‫⽷ޕ‬ോળ⸘ߦࠃࠆ⽷ോႎ๔ߪ㧘৻⥸⊛ߦߪ᳿▚ᦠߣߒߡ⼏ળߦឭ಴ߐࠇ㧘᳿▚ክ⼏ߩኻ⽎ߦߥࠆߣߣ߽ߦ੍▚ክ⼏ߢ߽೑↪ߐࠇߡ޿ࠆ‫৻ޕ‬ᣇ㧘▤ℂળ⸘ߦࠃࠆ⽷ോႎ๔ߪ㧘ฦ⋭ᐡ߇⽷ോࡑࡀࠫࡔࡦ࠻㧔੍▚ၫⴕ࡮⾗↥▤ℂ㧕ߦ㑐ߒߡᗧᕁ᳿ቯࠍⴕ߁႐วߦ೑↪ߔࠆߎߣ߇ᦼᓙߐࠇߡ޿ࠆ‫ࠕ࡟ࡉޕ‬᡽ᮭߪ⽷ോࡑࡀࠫࡔࡦ࠻ߦ߅޿ߡวℂ⊛ߥᗧᕁ᳿ቯࠍⴕ߁ߚ߼㧘⊒↢ਥ⟵ࠍዉ౉ߒߚ߇㧘ฦ⋭ᐡߪ⊒↢ਥ⟵ߢᛠីߒߚ
⽷ോᖱႎ㧔ࠦࠬ࠻ᖱႎ࡮ࠬ࠻࠶ࠢᖱႎ㧕ࠍᗧᕁ᳿ቯߦ೑↪ߒߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ⽷ോᖱႎ߇ฦ⋭ᐡߩᗧᕁ᳿ቯߦߤࠇߛߌ೑↪ߐࠇߡ޿ࠆ߆㧘⷗ߡߺࠃ߁‫ޕ‬ળ⸘ᬌᩏ㒮㧔NAO㧕ߦࠃࠇ߫ 19)㧘⊒↢ਥ⟵ߦࠃࠆ⽷ോᖱႎߣ⃻㊄ਥ⟵ߦࠃࠆ⽷ോᖱႎ߇㧘Ԙ⽷ോળ⸘ߣ▤ℂળ⸘ߦ߅޿ߡቢోߦ⛔วߐࠇ㧘ԙቯᦼ⊛ߦឭଏߐࠇ㧘Ԛᗧᕁ᳿ቯߦ೑↪ߐࠇߡ޿ࠆߩߪ㧘46 ⋭ᐡߩ߁ߜ 2 ⋭ᐡ㧔ో૕ߩ 4.4㧑㧕ߦᱛ߹ߞߡ޿ࠆ‫৻ޕ‬ᣇ㧘ㅢᏱߪ⃻㊄ਥ⟵ߦࠃࠆ⽷ോᖱႎߛߌ߇૞ᚑߐࠇ㧘ᐕᐲᧃߦ᳿▚ᦠߛߌ߇⊒↢ਥ⟵ߢ૞ᚑߐࠇߡ޿ࠆߩߪ㧘46 ⋭ᐡߩ߁ߜ 16 ⋭ᐡ㧔ో૕ߩ 34.8㧑㧕ߦ਄ߞߡ޿ࠆ‫ޕ‬ߎߩࠃ߁ߦࠗࠡ࡝ࠬߢߪ౏ળ⸘೙ᐲᡷ㕟એ㒠㧘⊒↢ਥ⟵ߦၮߠ޿ߡ⽷ോᖱႎ߇૞ᚑߐࠇߡ޿ࠆ߽ߩߩ㧘⺑᣿⽿છߩጁⴕߩߚ߼ߩ೑↪ߦᱛ߹ࠅ㧘ല₸⊛ߥⴕ⽷᡽ᵴേߩߚ߼ߦߪ೑↪ߐࠇߡ߅ࠄߕ㧘⽷ോᖱႎ߇චಽ
ߦ೑↪ߐࠇߡ޿ࠆߣߪ޿߃ߥ޿⁁ᴫߦߥߞߡ޿ࠆ‫ޕ‬੍▚ၫⴕߩᨵエᕈߩᰳᅤ ࡉ࡟ࠕ᡽ᮭ߇ዉ౉ߒߚᱦ಴⷗⋥ߒ㧔SR㧕ߢߪ㧘੍▚߇ᐕᐲ▤ℂᱦ಴㗵ߣ⋭ᐡ೎ᱦ಴㒢ᐲ㗵ߣߦಽߌࠄࠇ㧘⋭ᐡ೎ᱦ಴㒢ᐲ㗵ߦߟ޿ߡߪ㧘੍▚㗵߇ฦᐕᐲߏߣߦ 3 ࡨᐕᐲಽ᳿ቯߐࠇߡ޿ࠆ‫ࠕ࡟ࡉޕ‬᡽ᮭએ೨ߩ଻቞
ౄ᡽ᮭਅߢߪ㧘ฦ⋭ᐡ߇੍▚ߩਇ↪㗵ࠍ⥄↱ߦ⠉ᐕᐲߦ➅ࠅ⿧ߔߎߣ߇⹺߼ࠄࠇߡ޿ߥ߆ߞߚߚ߼㧘ฦ⋭ᐡߪ੍▚ߩၫⴕࠍ╙ 1 ྾ඨᦼ߆ࠄ╙ 3 ྾ඨᦼ߹ߢប߃㧘ᐕᐲᧃߦ㓸ਛߒߡⴕ߁௑ะ߇޽ߞߚ‫⚿ߩߎޕ‬ᨐ㧘ⴕ᡽ࠨ࡯ࡆࠬ߇࠾࡯࠭ߩ㜞޿࿖᳃ߦឭଏߐࠇߥ߆ߞߚࠅ㧘ਇⷐਇᕆߥ⾗↥߇ขᓧߐࠇߚࠅߥߤߒߡ㧘ല₸⊛ߥ੍▚ၫⴕ߇ⴕࠊࠇߥ޿࡝ࠬࠢ߇޽ߞߚ‫ ߼ߚߩߎޕ‬SR ߢߪ㧘ฦ⋭ᐡߦല₸⊛ߥ੍▚ၫⴕ߳ߩࠗࡦ࠮ࡦ
࠹ࠖࡉࠍਈ߃ࠆߚ߼㧘⋭ᐡ೎ᱦ಴㒢ᐲ㗵ߩਇ↪㗵ߩో㗵ࠍ⥄↱ߦ⠉ᐕᐲ߳➅ࠅ⿧ߔߎߣ߇⹺߼ࠄࠇߡ޿ࠆ‫ޕ‬ਇ↪㗵ߩో㗵ࠍ⥄↱ߦ⠉ᐕᐲ߳➅ࠅ⿧ߖࠆ೙ᐲߪ㧘ല₸⊛ߥ੍▚ၫⴕ߳ߩࠗࡦ࠮ࡦ࠹ࠖࡉߦߥߞߡ޿ࠆߩ
ߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘
౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ੍▚ߩਇ↪㗵߇ߤࠇߛߌ⠉ᐕᐲߦ➅ࠅ⿧ߐࠇߡ޿ࠆ߆㧘⷗ߡߺࠃ߁‫ޕ‬
NAO
ߦࠃࠇ߫ 20)㧘੍▚ߩਇ↪㗵ࠍ⠉ᐕᐲߦ➅ࠅ⿧ߒ㧘ఝవᐲߩ㜞޿ⴕ᡽ࠨ࡯ࡆࠬߦᝄࠅᦧ߃ߡ޿ࠆߩߪ㧘46⋭ᐡߩ߁ߜ 17 ⋭ᐡ㧔ో૕ߩ 37.0㧑㧕ߦᱛ߹ߞߡ޿ࠆ‫ߪࠇߎޕ‬㧘ᄢㇱಽߩ⋭ᐡ߇ᚲ᝿ߩၫⴕࠛ࡯ࠫࠚࡦࠪ
࡯㧔EA㧕߿㕖⋭ᐡ౏౒࿅૕㧔Non-Departmental Public Body㧦NDPB㧕ߦኻߒߡ㧘੍▚ߩਇ↪㗵ࠍ⠉ᐕᐲߦ➅ࠅ⿧ߔߎߣࠍ⹺߼ߡ޿ߥ޿ߚ߼㧘EA ߣ NDPB ࡟ࡌ࡞ߢߪ㧘੍▚ၫⴕ਄ߩᨵエᕈߪ㜞߹ߞߡ޿ߥ޿
߆ࠄߢ޽ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ㕟એ㒠㧘ਇ↪㗵ߩో㗵ࠍ⠉ᐕᐲ߳⥄↱ߦ➅ࠅ⿧ߔߎߣ
߇⹺߼ࠄࠇߡ޿ࠆߦ߽߆߆ࠊࠄߕ㧘ᐕᐲᧃߦ੍▚ၫⴕ߇㓸ਛߔࠆ௑ะߪᡷༀߐࠇߡ߅ࠄߕ㧘ല₸⊛ߥ੍▚ၫⴕ߳ߩࠗࡦ࠮ࡦ࠹ࠖࡉߣߒߡߩᯏ⢻ࠍචಽߦᨐߚߒߡ޿ࠆߣߪ޿߃ߥ޿⁁ᴫߦߥߞߡ޿ࠆ‫ޕ‬᡽ᐭ⡯ຬߩჇട ฦ⋭ᐡߪࡉ࡟ࠕ᡽ᮭ߇ 1999 ᐕߦ╷ቯߒߚ᡽ᐭߩㄭઍൻ᡽╷ߦၮߠ߈㧘2000 ᐕ߆ࠄ 5 ᐕ㑆ߦࠊߚࠅ㧘ࠃࠅ⾰ߩ㜞޿ⴕ᡽ࠨ࡯ࡆࠬࠍല₸⊛ߦឭଏߔࠆߚ߼ߩ૕೙ߦߟ޿ߡᬌ⸛ߔࠆߎߣ㧔Better Quality Services
19)
20)

National Audit Office㧔2003㧕p. 29.
National Audit Office㧔2003㧕p. 32.

㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽review㧦BQS㧕߇⟵ോઃߌࠄࠇߚ‫ ߩߎޕ‬BQS ߢߪ㧘ฦ⋭ᐡߪឭଏߒߡ޿ࠆߔߴߡߩⴕ᡽ࠨ࡯ࡆࠬߦߟ޿
ߡ㧘ߘߩᔅⷐᕈߣߣ߽ߦࠦࠬ࠻ߣ⾰ߩ㕙ߢߛࠇ߇ታᣉਥ૕ߦߥࠆߴ߈߆㧘ౣᬌ⸛ߔࠆߎߣߣߐࠇߡ߅ࠅ㧘ᦨ⚳⊛ߦԘᑄᱛ㧘ԙౝㇱ⊛ߥ࡝ࠬ࠻࡜㧘ԚᏒ႐ൻ࠹ࠬ࠻㧘ԛ᳃༡ൻ㧘Ԝᄖᵈൻߩ 5 ߟߩㆬᛯ⢇ߩਛ߆ࠄ 1ߟࠍㆬᛯߔࠆߎߣߦߥߞߡ޿ࠆ‫ࠅࠃߦࠇߎޕ‬㧘ࡉ࡟ࠕ᡽ᮭߪ᡽ᐭߩⷙᮨߩ❗ዊࠍ⋡ᜰߒߡ߅ࠅ㧘2004 ᐕᱦ಴⷗⋥ߒ㧔SR㧕ߢߪ㧘᡽ᐭో૕ߢ 2004 ᐕ 4 ᦬߆ࠄ 2008 ᐕ 4 ᦬߹ߢߦ 7 ਁ 600 ੱߩ᡽ᐭ⡯ຬࠍ⚐ᷫߐߖࠆ⋡ᮡ߇⸳ቯߐࠇߡ޿ࠆ 21)‫ߩߎޕ‬᡽ᐭ⡯ຬߩ೥ᷫߪ㧘2004 ᐕ SR ߢߪ㧘ല₸ᕈ⋡ᮡߩ⸳ቯߣߣ߽ߦ᡽ᐭ
ߩല₸ᕈࠍ㆐ᚑߔࠆߚ߼ߩᚻᲑߣߺߥߐࠇߡ޿ࠆ‫ࠕ࡟ࡉޕ‬᡽ᮭߪ᡽ᐭߩⷙᮨߩ❗ዊࠍ⋡ᜰߒߡ޿ࠆ߇㧘ᨐߚߒߡ᡽ᐭ⡯ຬߪ೥ᷫߐࠇߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ᡽ᐭ⡯ຬ߇ታ㓙ߦ೥ᷫߐࠇߡ޿ࠆ߆ߤ߁߆㧘ᡷ㕟೨ᓟߢ⷗ߡߺࠃ߁‫ޕ‬1990
ᐕએ㒠ߩ᡽ᐭ⡯ຬᢙ㧔㗡ᢙߦࠃࠆᏱൕ⡯ຬߣ㕖Ᏹൕ⡯ຬߩว⸘㧕ߩផ⒖ߪ㧘࿑㧝㧡ߩࠃ߁ߦߥߞߡ޿ࠆ‫ޕ‬᡽ᐭ⡯ຬᢙߪ 1999 ᐕߦ 48 ਁੱㄭߊ߹ߢᷫዋߒߚ߇㧘ߘߩᓟ৻ᣤિ߮ߪ㊰ൻߒߚ߽ߩߩჇട௑ะࠍ␜ߒߡ
߅ࠅ㧘2004 ᐕߪ 55 ਁੱߦߥߞߡ޿ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ㕟એ㒠㧘᡽ᐭ⡯ຬᢙ߇৻ᣤ
ᷫዋߒߚ߽ߩߩౣ߮Ⴧടߒߡ޿ࠆߚ߼㧘᡽ᐭߩⷙᮨ߇❗ዊߒߚߣߪ޿߃ߥ޿⁁ᴫߦߥߞߡ޿ࠆ‫ޕ‬࿑  ᡽ᐭ⡯ຬᢙߩផ⒖

䋨ਁੱ䋩
㪍㪇

㪌㪇

㪋㪇

㪊㪇

㪇

㪈㪐㪐㪇 㪈㪐㪐㪈 㪈㪐㪐㪉 㪈㪐㪐㪊 㪈㪐㪐㪋 㪈㪐㪐㪌 㪈㪐㪐㪍 㪈㪐㪐㪎 㪈㪐㪐㪏 㪈㪐㪐㪐 㪉㪇㪇㪇 㪉㪇㪇㪈 㪉㪇㪇㪉 㪉㪇㪇㪊 㪉㪇㪇㪋

䋨ᐕ䋩
Ᏹൕ⡯ຬ

㧔಴ౖ㧕Cabinet Office(2004) Table G ߦࠃࠅ૞ᚑ



21)

HM Treasury㧔2004b㧕p. 17.

㧙㧙㕖Ᏹൕ⡯ຬળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕

࿑  ᱦ಴⷗⋥ߒ㧔54㧕ߣᬺ❣ႎ๔ߩ౏⴫ᤨᦼ

㪉㪇㪇㪉ᐕ㪈᦬㪋᦬㪎᦬㪉㪇㪇㪉ᐕ䈱㪪㪩䈱౏⴫㪈㪇᦬㪉㪇㪇㪊ᐕ㪈᦬㪋᦬㪎᦬㪉㪇㪇㪊㪄㪇㪋ᐕᐲ㪈㪇᦬㪉㪇㪇㪋ᐕ㪈᦬㪉㪇㪇㪉ᐕ㪪㪩ኻ⽎ᦼ㑆㪉㪇㪇㪊ᐕ⋭ᐡ೎ႎ๔ᦠ䈱౏⴫㪉㪇㪇㪋㪄㪇㪌
ᐕᐲ㪉㪇㪇㪊ᐕ⑺ቄᬺ❣ႎ๔ᦠ䈱౏⴫㪋᦬㪉㪇㪇㪋ᐕ⋭ᐡ೎ႎ๔ᦠ䈱౏⴫㪎᦬㪉㪇㪇㪋ᐕ䈱㪪㪩䈱౏⴫㪈㪇᦬㪉㪇㪇㪌ᐕ㪈᦬㪋᦬㪉㪇㪇㪋ᐕ⑺ቄᬺ❣ႎ๔ᦠ䈱౏⴫㪉㪇㪇㪌ᐕ⋭ᐡ೎ႎ๔ᦠ䈱౏⴫㪎᦬㪉㪇㪇㪌㪄㪇㪍ᐕᐲ㪈㪇᦬㪉㪇㪇㪍ᐕ㪈᦬㪉㪇㪇㪌ᐕ⑺ቄᬺ❣ႎ๔ᦠ䈱౏⴫㪋᦬㪉㪇㪇㪋ᐕ㪪㪩ኻ⽎ᦼ㑆㪎᦬㪉㪇㪇㪍㪄㪇㪎ᐕᐲ㪈㪇᦬㪉㪇㪇㪎ᐕ㪈᦬㪋᦬㪎᦬㪉㪇㪇㪎㪄㪇㪏ᐕᐲ㪈㪇᦬㪉㪇㪇㪏ᐕ㪈᦬㪋᦬㧔಴ౖ㧕HM Treasury㧔2002b㧕㧘HM Treasury㧔2004b㧕㧘Departmental Report ෸߮ Autumn Performance Report ߦࠃࠅ૞ᚑ㧞㧚ⴕ᡽ࡑࡀࠫࡔࡦ࠻ߦ߅ߌࠆ⺖㗴ᬺ❣ᜰᮡߩ⛮⛯ᕈߩᰳᅤ ᱦ಴⷗⋥ߒ㧔SR㧕ߢߪ㧘ᰴᐕᐲએ㒠ߩ 3 ࡨᐕᐲࠍኻ⽎ᦼ㑆ߣߒߚ౏⊛ࠨ࡯ࡆࠬวᗧ㧔PSA㧕߇૞ᚑߐࠇߡ޿ࠆ߇㧘SR ߪ 2004 ᐕ SR ߹ߢ 2 ᐕߏߣߦⴕࠊࠇߡ޿ࠆߚ߼㧘SR ኻ⽎ᦼ㑆ߩ 3 ᐕ⋡ߪ㧘ᰴᦼ SR ߦ߅޿ߡᣂߚߦ૞ᚑߐࠇߚ PSA ߦࠃࠆ⋡ᮡ▤ℂ߇ⴕࠊࠇߡ޿ࠆ‫ޕ‬ᣂߚߥ PSA ߢߪ㧘ᣢሽߩᬺ❣ᜰᮡ߇ᑄᱛ
ߐࠇߚࠅ㧘ᣂߚߥᬺ❣ᜰᮡ߇⸳ቯߐࠇࠆߚ߼㧘PSA ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߩᄢㇱಽߪ㧘2 ࡨᐕᐲߢߘߩᓎ
ഀࠍ⚳߃ߡ޿ࠆ‫ߚ߹ޕ‬㧘ᰴᦼ SR ߩ౏⴫ߪ㧘ᣢሽ SR ኻ⽎ᦼ㑆ߩ 2 ᐕ⋡ߩ 7 ᦬ߦⴕࠊࠇࠆߚ߼㧘ฦ⋭ᐡߪ㧘ᣢሽ SR ኻ⽎ᦼ㑆ߩ 3 ᐕ⋡㧔ߟ߹ࠅ㧘ᰴᦼ SR ኻ⽎ᦼ㑆ߩ 1 ᐕ⋡㧕ߦ౏⴫ߔࠆ⋭ᐡ೎ႎ๔ᦠ෸߮⑺ቄᬺ❣

㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽ႎ๔ᦠߢߪ㧘ᰴᦼ SR ߩ PSA ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߩታ❣୯ࠍਛᔃߦႎ๔ߒߡ޿ࠆ‫⚿ߩߎޕ‬ᨐ㧘PSA ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߩᦨ⚳⊛ߥ㆐ᚑᐲࠍᛠីߢ߈ࠆߩߪ㧘৻ㇱߩᬺ❣ᜰᮡߦᱛ߹ߞߡ޿ࠆ㧔SR ߣᬺ❣ႎ๔ߩ౏⴫ᤨᦼߦߟ޿ߡߪ㧘࿑㧝㧢ෳᾖ㧕‫ޕ‬ ଀߃߫㧘2002 ᐕ SR ߩ⁁ᴫࠍ⷗ߡߺࠃ߁‫⋡ޕ‬ᮡ୯ߪ⸳ቯߐࠇߡ޿ࠆ߽ߩߩታ❣୯߇౏⴫ߐࠇߡ޿ߥ޿ߚ
߼㧘㆐ᚑᐲ࡮ㅴ᝞ᐲࠍ᷹ቯߢ߈ߥ޿ᬺ❣ᜰᮡᢙߪ 2004 ᐕߢߪ 126 ઙߢ޽ߞߚ߇㧘2005 ᐕߢߪ 174 ઙߦჇടߒߡ޿ࠆ㧔࿑㧝㧟࡮㧝㧠ෳᾖ㧕‫ߪࠇߎޕ‬㧘2002 ᐕ SR ߩ PSA ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߩ৻ㇱ߇ 2004
ᐕ SR ߩ PSA ߢᑄᱛߐࠇߚߚ߼㧘2005 ᐕ⋭ᐡ೎ႎ๔ᦠ෸߮ 2005 ᐕ⑺ቄᬺ❣ႎ๔ᦠߢ㧘ߘߩታ❣୯߇౏⴫ߐࠇߥ߆ߞߚߚ߼ߢ޽ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ㕟એ㒠㧘PSA ߦࠃࠆ⋡ᮡ▤ℂ߇ⴕࠊࠇߡ޿ࠆ߽ߩߩ㧘2 ᐕߏߣߦᬺ❣ᜰᮡߩᑄᱛ߿ᣂ⸳߇ⴕࠊࠇߡ߅ࠅ㧘ᑄᱛߐࠇߚᬺ❣ᜰᮡߦߟ޿ߡߪ㧘ታ❣
୯߇౏⴫ߐࠇߡ޿ߥ޿ߚ߼㧘ᦨ⚳⊛ߥ㆐ᚑᐲࠍ᷹ቯߢ߈ߥ޿⁁ᴫߦߥߞߡ޿ࠆ‫ޕ‬ᬺ❣ᖱႎߩ೑↪ߩᰳᅤ㧔㧝㧕ᬺ❣⋡ᮡߩ᳓Ḱ ౏⊛ࠨ࡯ࡆࠬวᗧ㧔PSA㧕ߪ㧘ᚢ⇛⊛ߥ੍▚✬ᚑߦࠃࠅ㊀ⷐߥ᡽╷⋡ᮡࠍ᣿⏕ߦߔࠆߣߣ߽ߦ㧘᡽╷⋡ᮡࠍࠃࠅౕ૕ൻߔࠆߚ߼ߦ⸳ቯߐࠇߚᬺ❣⋡ᮡߩ᳓Ḱߦᔕߓߡ⾗Ḯࠍ㈩ಽߔࠆߚ߼ߦ૞ᚑߐࠇߡ޿ࠆ‫ߎޕ‬ߩ PSA ߩᬺ❣⋡ᮡߪ㧘ࠕ࠙࠻ࠞࡓߢ⸳ቯߐࠇߡ޿ࠆߚ߼㧘ฦ⋭ᐡߪᬺ❣⋡ᮡߩ᳓Ḱߦᔕߓߡ⾗Ḯࠍฦࠕ࠙࠻ࡊ࠶࠻ߏߣߦ㈩ಽߒߚࠅ㧘ߐࠄߦߪ㧘ࠕ࠙࠻ࡊ࠶࠻ߩឭଏࠍᜂ߁ฦታᣉਥ૕ߏߣߦ㈩ಽߔࠆᔅⷐ߇޽
ࠆ‫ޕ‬ฦ⋭ᐡߪ⾗Ḯࠍฦࠕ࠙࠻ࡊ࠶࠻ߏߣߦ㈩ಽߔࠆ႐ว㧘ࠕ࠙࠻ࠞࡓ㧔᡽╷⋡⊛㧕ߣฦࠕ࠙࠻ࡊ࠶࠻㧔᡽╷ᚻᲑ㧕ߩ㑆ߦ߅޿ߡ㧘৻ቯߩ࿃ᨐ㑐ଥࠍᗐቯߔࠆߎߣߦߥࠆ‫ޕ‬ฦ⋭ᐡߩ⾗Ḯߪ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ㧘ᬺ❣⋡ᮡߩ᳓Ḱߦᔕߓߡฦࠕ࠙࠻ࡊ࠶࠻߿ฦታᣉਥ૕ߦ㈩ಽߐࠇߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅᬺ❣⋡ᮡߩ᳓Ḱߦᔕߓߡ⾗Ḯ߇㈩ಽߐࠇࠆࠃ߁ߦߥߞߚ߆ߤ߁߆㧘⷗ߡߺࠃ߁‫ޕ‬ળ⸘ᬌᩏ㒮㧔NAO㧕ߦࠃࠇ߫ 22)㧘PSA ߢ⸳ቯߐࠇߚᬺ❣⋡ᮡߩ᳓Ḱߦᔕߓߡฦࠕ࠙࠻ࡊ࠶࠻߿
ฦታᣉਥ૕ߦ⾗Ḯࠍ㈩ಽߒߡ޿ࠆߩߪ㧘46 ⋭ᐡߩ߁ߜ 8 ⋭ᐡ㧔ో૕ߩ 17.4㧑㧕ߦᱛ߹ߞߡ޿ࠆ‫ࠃߩߎޕ‬߁ߦࠗࠡ࡝ࠬߢߪ౏ળ⸘೙ᐲᡷ㕟એ㒠㧘⾗Ḯ㈩ಽ߇ᬺ❣⋡ᮡߩ᳓Ḱߦᔕߓߡⴕࠊࠇߡ߅ࠄߕ㧘ᬺ❣ᖱႎ߇චಽߦ೑↪ߐࠇߡ޿ࠆߣߪ޿߃ߥ޿⁁ᴫߦߥߞߡ޿ࠆ‫ޕ‬㧔㧞㧕ᬺ❣⋡ᮡߩ㆐ᚑᐲ ౏⊛ࠨ࡯ࡆࠬวᗧ㧔PSA㧕ߢߪ㧘ਛᦼ⊛ߥᬺ❣⋡ᮡ߇⸳ቯߐࠇߡ޿ࠆߎߣ߆ࠄ㧘ᬺ❣⋡ᮡࠍ㆐ᚑߔࠆߚ
߼ߦߪ㧘㆐ᚑᐲߩㅴ᝞⁁ᴫࠍࡕ࠾࠲࡝ࡦࠣߔࠆߣߣ߽ߦ㧘ㅴ᝞⁁ᴫߦ㑐ߔࠆ⹏ଔ⚿ᨐࠍ⾗Ḯ㈩ಽߦ෻ᤋߐ
ߖࠆߎߣ߇㊀ⷐߦߥࠆ‫ޕ‬ฦ⋭ᐡߪ੐೨ߦᗐቯߒߚࠕ࠙࠻ࠞࡓ㧔᡽╷⋡⊛㧕ߣฦࠕ࠙࠻ࡊ࠶࠻㧔᡽╷ᚻᲑ㧕ߩ࿃ᨐ㑐ଥࠍቯ㊂⊛ߦᬌ⸽ߒ㧘ࠃࠅᄢ߈ߥࠗࡦࡄࠢ࠻ࠍ߽ߚࠄߒߡ޿ࠆࠕ࠙࠻ࡊ࠶࠻ߦࠃࠅᄙߊߩ⾗Ḯࠍ㈩ಽߔࠆᔅⷐ߇޽ࠆ‫ߚ߹ޕ‬㧘ฦ⋭ᐡߪฦታᣉਥ૕ߩല₸ᕈࠍᬌ⸽ߒ㧘ࠃࠅല₸⊛ߦࠕ࠙࠻ࡊ࠶࠻ࠍឭଏߒ
ߡ޿ࠆታᣉਥ૕ߦࠃࠅᄙߊߩ⾗Ḯࠍ㈩ಽߔࠆᔅⷐ߇޽ࠆ‫ޕ‬ฦ⋭ᐡߩ⾗Ḯߪ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅᬺ❣⋡ᮡߩ㆐ᚑᐲߦᔕߓߡฦࠕ࠙࠻ࡊ࠶࠻߿ฦታᣉਥ૕ߩ㑆ߢ㈩ಽߩ⷗⋥ߒ߇ⴕࠊࠇߡ޿ࠆߩߢ޽ࠈ߁߆‫ޕ‬ ߘߎߢ㧘౏ળ⸘೙ᐲᡷ㕟ߦࠃࠅ㧘ᬺ❣⋡ᮡߩ㆐ᚑᐲߦᔕߓߡ⾗Ḯ㈩ಽߩ⷗⋥ߒ߇ⴕࠊࠇࠆࠃ߁ߦߥߞߚ
߆ߤ߁߆㧘⷗ߡߺࠃ߁‫ޕ‬NAO ߦࠃࠇ߫ 23)㧘PSA ߢ⸳ቯߐࠇߚᬺ❣⋡ᮡߩ㆐ᚑᐲߦᔕߓߡฦࠕ࠙࠻ࡊ࠶࠻
߿ฦታᣉਥ૕ߩ㑆ߢ⾗Ḯ㈩ಽߩ⷗⋥ߒࠍⴕߞߡ޿ࠆߩߪ㧘46 ⋭ᐡߩ߁ߜ 7 ⋭ᐡ㧔ో૕ߩ 15.2㧑㧕ߦᱛ߹
22)
23)

National Audit Office㧔2003㧕p. 6.
National Audit Office㧔2003㧕p. 27.

㧙㧙ળ⸘ᬌᩏ⎇ⓥ No.34㧔2006.9㧕

ߞߡ޿ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ㕟એ㒠㧘⾗Ḯ㈩ಽߩ⷗⋥ߒ߇ᬺ❣⋡ᮡߩ㆐ᚑᐲߦᔕߓߡ
ⴕࠊࠇߡ߅ࠄߕ㧘ᬺ❣ᖱႎ߇චಽߦ೑↪ߐࠇߡ޿ࠆߣߪ޿߃ߥ޿⁁ᴫߦߥߞߡ޿ࠆ‫ޕ‬ࡊࡠࠣ࡜ࡓ⹏ଔߩ⵬ቢ⊛ㆇ↪ߩᰳᅤ ౏⊛ࠨ࡯ࡆࠬวᗧ㧔PSA㧕ߪ㧘ࠕ࠙࠻ࠞࡓߢ⸳ቯߐࠇߚᬺ❣⋡ᮡߩ㆐ᚑᐲࠍ⹏ଔߔࠆߚ߼ߩࡈ࡟࡯ࡓࡢ
࡯ࠢߢ޽ࠅ㧘ၮᧄ⊛ߦߪᬺ❣᷹ቯ㧔Perfomance Measurement㧕ߣᝒ߃ࠆߎߣ߇ߢ߈ࠆ‫ߩߎޕ‬ᬺ❣᷹ቯߪ㧘⋡ᮡߩ㆐ᚑᐲߦ㑐ߔࠆ⹏ଔᖱႎߩឭଏߦᱛ߹ࠅ㧘ࠕ࠙࠻ࠞࡓߣࠕ࠙࠻ࡊ࠶࠻ߩ࿃ᨐ㑐ଥߦ㑐ߔࠆ⹏ଔᖱႎ
ࠍឭଏߔࠆߎߣߪߢ߈ߥ޿‫ࠅ߹ߟޕ‬㧘⋡ᮡ߇㆐ᚑߐࠇߡ޿ߥ޿႐ว㧘ߘߩේ࿃ߣߒߡԘࡠࠫ࠶ࠢ࡮ࡕ࠺࡞
߇ᢛวᕈߩขࠇߚᒻߢ⸳⸘ߐࠇߡ޿ߥ޿ߎߣ㧘ԙ⸘↹ߒߚ㊂࡮⾰ߩࠕ࠙࠻ࡊ࠶࠻߇⸘↹ߒߚ࠲ࠗࡒࡦࠣߢ
ឭଏߐࠇߡ޿ߥ޿ߎߣ㧘Ԛࠕ࠙࠻ࡊ࠶࠻߇ࠕ࠙࠻ࠞࡓࠍ㆐ᚑߔࠆᚻᲑߣߒߡ᦭ലߢߥ޿ߎߣ߇⠨߃ࠄࠇࠆ߇㧘ᬺ❣᷹ቯߪߎࠇࠄߩේ࿃ಽᨆࠍⴕ߁ߎߣߪߢ߈ߥ޿‫ߩࠄࠇߎޕ‬ේ࿃ಽᨆࠍⴕ߁ߚ߼ߦߪ㧘ࡊࡠࠣ࡜ࡓ
⹏ଔ㧔Program Evaluation㧕ߦ߅޿ߡ㧘࠮ࠝ࡝࡯⹏ଔ㧘ࡊࡠ࠮ࠬ⹏ଔ෸߮ࠗࡦࡄࠢ࠻⹏ଔࠍߘࠇߙࠇⴕ߁
ᔅⷐ߇޽ࠆ‫ޕ‬ ࠗࠡ࡝ࠬߢߪ㧘᡽ᐭߩㄭઍൻ᡽╷ߩਛߢࡊࡠࠣ࡜ࡓ⹏ଔࠍⴕ߁ᣇ㊎߇಴ߐࠇ 24)㧘ౝ㑑ᐭ㧔Cabinet Office㧕ߪࡑࠫࠚࡦ࠲࡮ࡉ࠶ࠢ 25)ߥߤߩࠟࠗ࠼࡜ࠗࡦࠍ౏⴫ߒߡ޿ࠆ߽ߩߩ㧘ታᣉઙᢙߪࠕࡔ࡝ࠞߦᲧߴࠆߣ߆ߥ
ࠅዋߥ޿ 26)‫ޕ‬਄⸥ 2.2㧔㧞㧕ߢㅀߴߚࠃ߁ߦࠗࠡ࡝ࠬߢߪᬺ❣⋡ᮡߩ㆐ᚑᐲ߇⾗Ḯ㈩ಽߩ⷗⋥ߒߦ೑↪ߐࠇߡ޿ߥ޿߇㧘ߎߩේ࿃ߩ৻ߟߣߒߡ㧘ࡊࡠࠣ࡜ࡓ⹏ଔ߇ⴕࠊࠇߡ޿ߥ޿ߎߣ߇਄ߍࠄࠇࠆ‫ޕ‬ᬺ❣᷹ቯߛߌߢߪ㧘ࠕ࠙࠻ࠞࡓߣࠕ࠙࠻ࡊ࠶࠻ߩ࿃ᨐ㑐ଥࠍቯ㊂⊛ߦᬌ⸽ߢ߈ߥ޿ߚ߼㧘ࠃࠅᄢ߈ߥࠗࡦࡄࠢ࠻ࠍ߽
ߚࠄߒߡ޿ࠆࠕ࠙࠻ࡊ࠶࠻ࠍ․ቯߢ߈ߥ޿߆ࠄߢ޽ࠆ‫౏ߪߢࠬ࡝ࠡࠗߦ߁ࠃߩߎޕ‬ળ⸘೙ᐲᡷ㕟એ㒠㧘ࡊࡠࠣ࡜ࡓ⹏ଔ߇ PSA ߣ⋧੕⵬ቢ⊛ߦㆇ↪ߐࠇߡ߅ࠄߕ㧘චಽߥ⹏ଔᖱႎ߇ឭଏߐࠇߡ޿ࠆߣߪ⸒߃ߥ޿
⁁ᴫߦߥߞߡ޿ࠆ‫ޕ‬Χ ߅ࠊࠅߦ

 1979 ᐕએ㒠ߩ଻቞ౄ᡽ᮭᤨઍߩࠗࠡ࡝ࠬߪ㧘ᔀᐩߒߚᏒ႐ේℂߩዉ౉ߦࠃࠅⴕ᡽ࠦࠬ࠻ߩ೥ᷫ
㧔ല₸ᕈ㧕ߦߪᚑഞߒߚ߽ߩߩ㧘ⴕ᡽ࠨ࡯ࡆࠬߩ⾰㧔᦭ലᕈ㧕߇ૐਅߔࠆߥߤ㧘ㆊᐲߩᏒ႐ේℂߩㅊ᳞ߦࠃࠆᑷኂ߽
⋡┙ߜᆎ߼ߚ‫ޕ‬1997 ᐕߦ⺀↢ߒߚࡉ࡟ࠕഭ௛ౄ᡽ᮭߪ㧘ߎߩࠃ߁ߥ೨᡽ᮭᤨઍߩ෻⋭ࠍ〯߹߃㧘ല₸ᕈߣ᦭ലᕈࠍਔ┙ߐߖࠆߚ߼㧘ⴕ᡽࡮⽷ോࡑࡀࠫࡔࡦ࠻ߩ઀⚵ߺࠍᛮᧄ⊛ߦᄌ߃ࠆࠃ߁ߥ౏ળ⸘೙ᐲᡷ㕟ࠍⴕߞߚ‫ࠕ࡟ࡉޕ‬᡽ᮭߩ౏ળ⸘೙ᐲᡷ㕟ߪ㧘⽷᡽቟ቯൻⷙᓞ㧘౏౒ࠨ࡯ࡆࠬวᗧ㧔PSA㧕╬ߢ⸳ቯߐࠇߡ޿ࠆ
ቯ㊂⊛ߥᬺ❣ᜰᮡࠍ↪޿ߚᬌ⸽⚿ᨐ߆ࠄ್ᢿߒߡ㧘⃻࿷ߩߣߎࠈᒰೋᦼᓙߒߚലᨐࠍ᜼ߍߡ޿ࠆߣ޿߃ࠃ߁‫ޕ‬ ߽ߜࠈࠎ㧘ቢోߦᚑഞߒߡ޿ࠆߣ⸒޿ಾࠇࠆࠊߌߢߪߥߊ㧘ᬌ⸽ߢ߈ߥ޿ㇱಽ߿ᄙߊߩ⺖㗴߇ᱷߐࠇߡ
޿ࠆߎߣ߽߹ߚ੐ታߢ޽ࠆ‫ ߫߃଀ޕ‬PSA ߢ⸳ቯߐࠇߡ޿ࠆᬺ❣ᜰᮡߪ㧘2 ᐕߏߣߦᑄᱛ߿ᣂ⸳߇ⴕࠊࠇߡ
߅ࠅ㧘ᑄᱛߐࠇߚᬺ❣ᜰᮡߦߟ޿ߡߪ㧘ታ❣୯߇౏⴫ߐࠇߡ޿ߥ޿ߚ߼㧘ᦨ⚳⊛ߥ㆐ᚑᐲࠍ᷹ቯߢ߈ߥ޿
⁁ᴫߦߥߞߡ޿ࠆ‫ߚ߹ޕ‬㧘PSA ߢឭଏߐࠇߡ޿ࠆᬺ❣ᖱႎ߿⾗Ḯળ⸘࡮੍▚ߢឭଏߐࠇߡ޿ࠆ⽷ോᖱႎߪ㧘ฦ⋭ᐡߩⴕ᡽࡮⽷ോࡑࡀࠫࡔࡦ࠻ߩਛߢᗧᕁ᳿ቯߩߚ߼ߦߪ߶ߣࠎߤ೑↪ߐࠇߡ߅ࠄߕ㧘⺑᣿⽿છߩጁⴕCabinet Office㧔1999㧕p. 20. ࠗࠡ࡝ࠬߢߪ㧘ࡊࡠࠣ࡜ࡓ⹏ଔߪ৻⥸⊛ߦ Policy Evaluation ߣ๭߫ࠇߡ޿ࠆ‫ޕ‬Cabinet Office㧔2003㧕.
26) ਃ⪉ UFJ ࡝ࠨ࡯࠴㧒ࠦࡦࠨ࡞࠹ࠖࡦࠣᩣᑼળ␠㧔2006㧕p. 118‫ޕ‬
24)
25)

㧙㧙ࠗࠡ࡝ࠬߦ߅ߌࠆ౏ળ⸘೙ᐲᡷ㕟ߩᬌ⸽ߩߚ߼ߩ೑↪ߦᱛ߹ߞߡ޿ࠆ‫ޕ‬ ᚒ߇࿖ߢߪ㧘෩ߒ޿⽷᡽⁁ᴫࠍ⢛᥊ߦ㧘⽷᡽ߩஜోൻ߇ਛᦼ⊛ߥ⚻ᷣ⽷᡽ㆇ༡਄ߩၮᧄᣇ㊎ߣߐࠇߡ޿
ࠆ‫ࠅ߹ߟޕ‬㧘᡽ᐭߣߒߡߪ㧘⽷᡽ߩஜోൻߦะߌߡ㧘ᒁ߈⛯߈᡽ᐭߩᄢ߈ߐࠍᛥ೙ߔࠆߣߣ߽ߦ㧘2010ᐕઍೋ㗡ߦ߅ߌࠆ࿖࡮࿾ᣇࠍวࠊߖߚၮ␆⊛⽷᡽෼ᡰߩ㤥ሼൻࠍ⋡ᜰߔߎߣߣߐࠇߡ޿ࠆ 27)‫ߦ⊛⥸৻ޕ‬ല₸ᕈߣ᦭ലᕈߪ࠻࡟࡯࠼㨯ࠝࡈߩ㑐ଥߦ޽ࠆ⹺⼂ߐࠇߡ߅ࠅ㧘ㆊᐲߩല₸ᕈߩㅊ᳞ߦࠃࠆ⽷᡽ߩஜోൻߪ㧘᦭ലᕈߩૐਅࠍ᜗ߊน⢻ᕈ߇޽ࠆ‫ޕ‬ᚒ߇࿖߽ࠗࠡ࡝ࠬߩ౏ળ⸘೙ᐲᡷ㕟ࠍෳ⠨ߦߒߥ߇ࠄ㧘ⴕ᡽࡮⽷ോࡑࡀࠫࡔࡦ࠻ߩᛮᧄ⊛ߥᡷ㕟ࠍⴕ޿㧘ല₸ᕈߣ᦭ലᕈࠍਔ┙ߐߖࠆᔅⷐ߇޽ࠆ‫ޕ‬㧔ෳ⠨ᢥ₂㧕Cabinet Office 1999 Modernising government
Cabinet Office 2003 The Magenta Book: Guidance Notes for Policy Evaluation and Analysis
Cabinet Office 2004 Civil Service Statistics 2004
Committee of Public Accounts, House of Commons 1998-2006 Excess Votes
Department for Education and Skills 2004 Autumn Performance Report 2004
Department for Transport 2005 Autumn Performance Report 2005
Department for Work and Pensions 2005 Autumn Performance Report 2005
Department of Health 2005 Departmental Report 2005
HM Treasury 1998 The Code for Fiscal Stability
HM Treasury 2002a Managing Resources - Implementing resource based financial management
HM Treasury 2002b 2002 Spending Review: New Public Spending Plans 2003-2006
HM Treasury 2002c 2002 Spending Review: Public Service Agreements 2003-2006
HM Treasury 2004a Budget 2004: Economic and Fiscal Strategy Report and Financial Statement

and Budget Report
HM Treasury 2004b 2004 Spending Review: New Public Spending Plans 2005-2008
HM Treasury 2005a FReM: Government Financial Reporting ManualHM Treasury 2005b Laying and Publication dates of Departments' 2003-04 Resource Accounts

with comparatives 
HM Treasury 2006 Budget 2006: Economic and Fiscal Strategy Report and Financial Statement

and Budget Report
National Audit Office 2003 Managing resources to deliver better public services
Procedure Committee, House of Commons 2004 Estimates and Appropriation Procedure
Sir Michael Lyons 2004 Towards Better Management of Public Sector Assetsጊାሶ 1997 ‫ޟ‬NAO㧦⧷࿖ߩળ⸘ᬌᩏ㒮ߣ᳿▚೙ᐲ‫⺞ޡޠ‬ᩏߣᖱႎ‫ ╙ޢ‬295 ภ
⽷ോ⋭ 2005 ‫ޡ‬ᣣᧄߩ⽷᡽ࠍ⠨߃ࠆ‫ޢ‬ౝ㑑ᐭ 2006 ‫ޡ‬᭴ㅧᡷ㕟ߣ⚻ᷣ⽷᡽ߩਛᦼዷᦸ㧙2005 ᐕᐲᡷቯ‫ޢ‬ਃ⪉ UFJ ࡝ࠨ࡯࠴㧒ࠦࡦࠨ࡞࠹ࠖࡦࠣᩣᑼળ␠㧔2006㧕‫ޡ‬᰷☨వㅴ࿖ߦ߅ߌࠆ᦭ലᕈᬌᩏߩᚻᴺߣ੐଀
ߦ㑐ߔࠆ⺞ᩏ⎇ⓥ‫ޢ‬㧔ᐔᚑ 17 ᐕᐲળ⸘ᬌᩏ㒮ᆔ⸤ᬺോႎ๔ᦠ㧕27)

ౝ㑑ᐭ㧔2006㧕p. 4‫ޕ‬㧙㧙