Question

十万火急，哪位英语高手能帮我翻译一下下面的文章，万分感谢啊！注：不要直译哦~

A. The Origins of Performance Budgeting
The concept of performance budgeting has a long history. Although elements of program budgeting were in evidence in the United States prior to World War II, the term performance budgeting is more clearly associated with the 1950s reforms in the United States. The latter attempted to develop performance information for budgeting and to reorient the U. S. federal budget process from its focus on inputs to one that also included the outputs derived from using those inputs. The approach really took off when the Hoover Commission on the organization of the executive branch of the government in 1949 promoted this approach and encouraged its widespread implementation. The Budget and Accounting Procedures Act of 1950 required agency heads, in coordination with the Bureau of the Budget, to support their budget requests with information on performance and program costs by organizational unit. The U. S. budget for the 1950/5 1 fiscal year was the first to show the effects of this changed perspective. It should be noted that, even from these beginnings, the Hoover Commission used the terms program budgeting and performance budgeting almost synonymously.
. In these early days, performance budgeting was not viewed as a fundamental change in budget decision making, but rather a useful adjunct that was perhaps relevant for only some service-based operations. These reforms were seen as being severely handicapped by inadequate accounting systems that could not identify the full costs of government operations; the equally constraining problem of developing measures of performance; and, most particularly, the lack of interest of decision makers in using performance information (Bulkhead, 1956). In practice, program and performance budgeting proved time consuming and required much administrative support: improved accounting, costing, activity, and performance-measurement systems. Nor was it very popular with appropriation committees, w ho were more comfortable with detailed line item controls rather than providing lump-sum appropriations in return for specified levels of performance. Budgeters also often preferred that information on operating targets, workload, and performance standards not be explicit but remain largely hidden in detailed objects of expense.

Answer 1

绩效预算的起源
绩效预算的概念，有着悠久的历史。尽管项目预算的元素，在美国有证据之前，二战中，术语绩效预算更清楚地与美国20世纪50年代的改革。后者试图制定预算执行情况的信息和调整美国
从侧重于投入联邦预算过程中还包括一个使用这些投入带来的产出。该方法真正起飞时，社会上对政府的行政部门于1949年组织推广这一做法胡佛委员会，并鼓励广泛执行
。预算和会计程序法规定的1950年机构负责人，与预算局协调，以支持业绩和计划的费用，信息组织单位的预算要求。对于1950年/ 5 1财政年度美国预算赤字是首次证明这种改变角度的影响。应该指出的是，即使从这些开始，胡佛委员会的用语项目的预算和绩效预算几乎是同义词。
。在这些早期，绩效预算并没有被视为在预算决策的根本转变，而是一个有益的补充，这是也许只有一些服务相关的业务
。这些改革被视为是严重不足的会计制度无法确定政府运作的全部费用不健全，发展的业绩措施同样制约问题，以及最特别是，在使用性能信息缺乏对决策者的利益（舱壁，1956）。在实践中，程序和
绩效预算证明，费时，需要大量的行政支持：改进会计，成本核算，活动和绩效测量系统。也不是很受欢迎的拨款委员会，宣威更详细的细目舒适的控制，而不是提供一次在指定的性能水平的回报金额拨款。 Budgeters也常常倾向于信息经营目标，工作量和业绩标准不明确的，但大部分仍停留在牺牲了详细的对象隐藏。

Answer 2

懒得看了，得分就行