政府公益性购买CPA服务绩效评估体系研究

发布时间：2018-03-06 20:44

本文选题：政府购买CPA服务　切入点：公益性购买　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：政府公益性购买CPA服务是公共绩效管理理论在政府采购领域的应用,也是政府利用市场手段提供公共产品的一种模式探索。政府公益性购买CPA服务将有效提高我国政府采购公共服务综合绩效水平,有助于政府职能转变,同时推动注册会计师行业转变和升级,促进小微企业的发展与成长。目前随着我国政府购买公共服务事业的蓬勃发展,无论从政策导向,还是具体业务需要,政府公益性购买CPA服务情况将越来越多,需求也越来越大,但相关理论研究匮乏,如何构建政府采购绩效评估体系,促进CPA行业发展,满足公众需求,不仅要求我们要从思想上高度重视,还需建立一套适合我国国情、行之有效的政府公益性购买CPA服务绩效评估体系。本文阐述了政府公益性购买CPA服务的特点,介绍了其操作流程,并分析了政府公益性购买CPA服务绩效评估的目标、原则。在明确目标、遵循原则的基础上,构造了政府公益性购买CPA服务绩效评估体系总体框架。按照“4E”结合“评估对象”的方法,从“经济性”、“效率性”、“有效性”、“公平性”、“公益性”五个方向,从政府、企业和事务所三个层次构建了政府公益性购买CPA服务绩效评估的指标。对于所构建的指标,分别针对专家、政府部门、会计师事务所、企业进行问卷调查,根据问卷调查结果,采用层次分析法对各个绩效指标赋予权重。为验证政府公益性购买CPA服务绩效评估指标的科学性,向上海市内参与政府公益性购买CPA服务相关的政府部门、会计师事务所、企业搜集相关数据,再利用模糊数学方法对政府公益性购买CPA服务绩效评估指标进行分析。最后针对我国政府公益性购买CPA服务绩效评价中存在的问题提出树立理念、改进操作流程、加强理论研究、构建评估体系等方面完善政府采购CPA绩效评价的措施。
[Abstract]:Public welfare purchase of CPA service is the application of public performance management theory in the field of government procurement. It is also a mode for the government to use market means to provide public goods. Government purchasing CPA services for public welfare will effectively improve the comprehensive performance level of government procurement of public services in China, and help the transformation of government functions. At the same time, it promotes the transformation and upgrading of the CPA industry, and promotes the development and growth of small and micro enterprises. At present, with the vigorous development of the government purchasing public services in our country, no matter from the policy orientation or the specific business needs, The public welfare purchase of CPA services will be more and more, but the relevant theoretical research is scarce, how to build a government procurement performance evaluation system to promote the development of the CPA industry, to meet the public needs, Not only do we need to attach great importance to it ideologically, but also we need to set up a set of effective performance evaluation system of CPA service purchase by government, which is suitable for our country's national conditions. This paper expounds the characteristics of government public welfare purchase of CPA service. This paper introduces its operation flow, and analyzes the objectives and principles of the performance evaluation of CPA services purchased by the government for public welfare. This paper constructs the overall framework of the performance evaluation system of CPA services purchased by the government for public welfare. According to the method of "4e" combined with "evaluation object", from the five directions of "economy", "efficiency", "effectiveness", "fairness", "commonweal", and from the government's point of view, Three levels of enterprises and firms have constructed the performance evaluation indicators of the government purchasing CPA services for public welfare. For the indicators constructed, the questionnaire survey is carried out for experts, government departments, accounting firms and enterprises, according to the results of the questionnaires. In order to verify the scientific nature of the performance evaluation index of CPA services purchased by the government, the government departments involved in the public welfare purchase of CPA services, accounting firms, are involved in the purchase of CPA services in Shanghai. Enterprises collect relevant data, and then use fuzzy mathematics method to analyze the performance evaluation index of CPA services purchased by the government. Finally, aiming at the problems existing in the performance evaluation of government public welfare purchase CPA services, the paper puts forward the idea of establishing a concept. Improving the operation flow, strengthening the theoretical research, constructing the evaluation system and other measures to improve the CPA performance evaluation of government procurement.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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