݁ ƴ ݁ ƴ ƒ ݰ ݶƢ
݁ ƴ ݁ ƴ ƒ ݰ ݶƢ
꓁ƢƧ ݷƢ
1995 Center for Citizen Initiatives - USA
&
DELOITTE TOUCHE
Ƨ݂
- Ƿش
- ư ƶݴƢݒ ݶƢ
̒ƨ Ʒư
ݶ ݶƢ
- 1. ƧƒƢ ƀߧ
- ƒƢϒ ݁ !
œϒ ƷƩΨ "Ʒƨ"
ƒƢϒ ߀ʮ ˀ ߂
- 2. ݒ ư ݨ݂ƣ ߂
- ݒ ư ߂
ʮ Ƣƨ ƷԂ ݨ݂ƣ ߂
- 3. ݁ ߢ ݁ ƴ ƒ ݶƢ
ݨ݂Ʃ .
- : ˮ ˮ
Ƃ݂ ݨ݂Ʃ
ưȀԒ ߂
- 4. Ԯ ƨ,
- ƶݒ
Ƣ ƷԨ
- 5. 䓴ϒ ƒ ƶ݂
- Ȯ Ƣ ߴ
ӧ ƒˀ
ݰƒ ƒ
рϣ
Ƿش
ư ƶݴƢݒ ݶƢ!
ݶƢ - ̒ ƒ ؓ ƀ ƢƩ ʮ Ƃʀʮ, Ʒƴρ
Ƃ ݣ݀ ߨƶƷ ƴƣ ƣ Ƣ . ݶƢ
Ĩ Ɓݶ ߂݁ƨƩ ݨ ƢƩ ƢƩ ݷ
ϒ! œϒ ƒƢ ݴς Ƨݧ ʮ ݒ.
̒ƨ Ʒư
Ʒư δ Ʒݢ ƨ ƒ Ʒ ݨ݂ ݂Ƣ
ƣݨ ݶƢƁ. ݧ ݂ƣ Ʒư - ƨ ݨ , Ʒ
ݶƢ . ߓ ݒς ƣ ݁ ƒݢϷ ƀߧ, ư
ݷ δ ߨƶƷ ưݒ ݁ ʮ. ݁
݁ ݷ ƣݨ ݶƢƁ ݨ Ʈ Ʃ ́ݨ, ݒς
ߓ Ƨ݂ ݂ƣ Ʒư.
駂 ư, ƒƩ ƴ خ݂ ݂ƣ Ʒư,
݁ݴݷ ưƧƷ ƴƢݒ ưưȀ. 駂݁, Ĩ - ߢݩ
ƣư߂ ݂ ߂Ғ ưưȀ. Ƿ ƨ, ݶƣ
ݢ . 駂݁, ݒݴ, ҂Ω ݂ƨ Ʒư,
ƴˮ ݀ Ʒ ݁ ƢƧƨ Ʃ ƔƂݴςƩ
ƧƒƢ ƀߧ.
݂ƨ ƢƧ Ʒ݀ ưݒ Ʒưƀ ݂ ݮƴ
خ Ʒ, ƒΨ ƴ Ʒ ݷ ΧȮ
ݶƢƁ. ݂ƀ Ʒư Ʃ ݁ ߧ, ݁: 1) ƧƒƢ ƀߧ;
2) ݒ ݨ݂ƣ ߂ ư Ƣƣ ƷԂ;
3) ݁ ߢ ݁ ƴ ݂ ݨ݂Ʃ ; 4) Ԁ
ƨ, 5) ϒ ƒ ƶ݂.
ݶ ݶƢ
ݢݩ ƣԂ 10 ݧ. 1985 Ƨ. ƣ - Ȯ ̒
Ʒư ݶ ƨη ƨ, Ԓ ߨƶƷ ԧƩ
Ʃ ݂ݨ Ғ ˴ƀ; ݨ݂ ˮ Ƣ
ưݒϷ ƨ; , ݂ ƶݒ ݨ;
݂ ȀƢݒ ԧƢ ˮ Ƣ ݶ݂ ( ƴρ
̴) ƣ ؓˀƢݒ ˀ ݒ ݷ Ƣ ư?
݁ η ߨƷ Ƨƴ݀ ԒϷ! ݷ, ݷ
݂ʮ ƣݨ ݶƢƁ ư, ƧԒ Ƣƨ
̒ Ɓ ưƢ݂. ˮ ƒƢ, ߣݢ
݁ ƒˀ ˮ ݂ݨ. ƴ ߢݩ
ݶ.
ƴ ݒ ߨƶƀ, ư Ƨݒ ƒˀ
ˮ ݂ݨ. ư ݂ ߴݒ, ƒ ƒƧӒ
ˮ ƒˀԨ ݨ. ˮ ư݂Ʒ Ƨ Ɓݒ ̒ ߴݒԨ,
ƀ ưȀ, ƔƂݴς ߮ Ƣƀ ƒ
ƴρ ΣƧ, ݒ ȓ ƴ ߂ ݶ݂ ư ݂.
Ĩ݂ƀ ݢϷ ƒ ƣݨ ݶƢƁ ݧӒ,
ݶΩ Ʒ ݷ ƴρ Ʒ݀ Ʒ Ʈ ʀ,
ݷݒݒ ݷ ݶƢ ݁ ݧ ߂
ݶ ƒˀ ˮ ݂ݨ.
œȀ Ƨ Ʒ ӧ.
ݷݴ ưݴςƩ ƨʮ, ƒ ݂ Ƨƣ ƒ.
œȀ ݢԀ ưƩ ƶ ưƧ ƒƷ, ƒƷ
ƴρ , , Ԣ . ƶݴ, ƨ
ư ̒ƨ ƒݢԷ ݶƢ.
[1. ƧƒƢ ƀߧ][2.
ݒ ư ݨ݂ƣ ߂]
[3. ݁ ߢ ݁ ƴ ƒ ݶƢ ݨ݂Ʃ
][4. Ԯ ƨ, ]
[5. 䓴ϒ ƒ ƶ݂]
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