政府购买注册会计师服务的制度设计研究

发布时间：2018-01-16 08:30

本文关键词：政府购买注册会计师服务的制度设计研究　出处：《福州大学》2013年硕士论文　论文类型：学位论文

【摘要】：2009年国务院办公厅以第56号文件了形式转发了财政部《关于加快发展我国注册会计师行业的若干意见》,其中指出,虽然目前我国注册会计师行业的发展取得了一定成绩,但由于起步较晚、基础薄弱等原因,其“整体水平与经济社会发展要求和全球会计行业发展水平还有较大差距”,应通过政府购买服务等方式大幅拓展会计师事务所的执业领域,推动我国注册会计师行业快速发展。政府购买服务起源于上世纪七、八十年代西方各国的新公共管理运动,通过引入企业、社会组织等社会力量,使得政府从诸多琐事中脱离出来,从公共服务的“生产者”转变为“出资者”和“监管者”,有效提高了政府公共行政的管理水平和公共服务的供给水平。近年来,我国各地政府也在积极尝试将政府购买服务模式应用于医疗、养老、学前教育、社工等多个领域,而购买注册会计师服务也是未来发展的一个新的方向。因此,努力促进政府与注册会计师合作,借助政府购买CPA服务推动服务型政府的建设,进而促进CPA行业发展具有重要意义。本文首先分析了与政府购买CPA服务有关的理论,并回顾了现有文献的研究成果。之后,通过对上海、福建、山西、黑龙江、吉林、甘肃、河南等地的实地调研和问卷调查,深入了解了我国政府购买CPA服务的发展现状。最后,在相关理论和文献的基础上,构建了包括体制、法制、运行机制、监管机制四个方面的政府购买CPA服务的制度设计框架。本文的研究结论包括以下几个方面：(1)CPA服务是一种公共服务,政府购买CPA服务是政府购买公共服务的一项重要内容；(2)根据访谈和问卷反馈的结果,指出目前我国政府购买CPA服务市场前景广阔,但存在着购买内容较少、购买流程不够规范、监督机制不够完善等问题；(3)在政府购买CPA服务的制度设计框架中,体制是动力、法制是前提、运行机制是核心、监管机制是保障；(4)政府购买CPA服务是一种以政府为主导、社会各方积极参与的行政体制创新；(5)我国目前政府购买CPA服务的法制建设存在着法规文件较分散、立法层次不高、具有一定立法空白等问题,建议应在《政府采购法》和《政府采购法实施条例》中增加政府购买CPA服务的内容、提升国办56号文的法律地位、并由财政部牵头制定《政府购买CPA服务管理办法》；(6)依据政府购买CPA服务的工作流程,对运行机制中的购买范围、组织模式、购买方式及程序、市场准入、定价、后评估制度进行了深入研究；(7)建立了包括监督机制和惩罚机制两个层面的政府购买CPA服务的监管机制。
[Abstract]:In 2009, the General Office of the State Council forwarded the Ministry of Finance's opinions on speeding up the Development of China's Certified Public Accountants Industry in the form of document No. 56, which pointed out. Although the development of China's CPA industry has made certain achievements, but due to the late start, weak foundation and other reasons. "there is still a big gap between the overall level and the requirements of economic and social development and the development level of the global accounting industry", which should be greatly expanded through the government purchase of services and other ways to expand the practice field of accounting firms. Promote the rapid development of China's CPA industry. Government purchase of services originated in 0th century and 80s in the Western countries of the new public management movement, through the introduction of enterprises, social organizations and other social forces. It has separated the government from a lot of trivia, from "producer" of public service to "investor" and "supervisor". In recent years, the governments in our country are also actively trying to apply the mode of government purchase services to medical care, old-age care, preschool education. Social workers and other areas, and the purchase of CPA services is also a new direction in the future. Therefore, efforts to promote the Government and CPA cooperation. It is of great significance to promote the construction of service-oriented government with the help of government purchase of CPA services, and then to promote the development of CPA industry. Firstly, this paper analyzes the theory related to government purchase of CPA services. And reviewed the existing literature research results. Then, through the Shanghai, Fujian, Shanxi, Heilongjiang, Jilin, Gansu, Henan and other places of field research and questionnaires. In the end, on the basis of relevant theory and literature, we build the system, legal system, operating mechanism. Four aspects of the regulatory mechanism of government purchase of CPA services system design framework. The conclusions of this study include the following aspects: 1 / 1 CPA service is a public service. Government purchase of CPA service is an important part of government purchasing public service. 2) according to the results of interview and questionnaire feedback, the author points out that the market prospect of CPA service purchase by our government is broad at present, but there are some problems such as less purchase content, less standard purchase process, imperfect supervision mechanism, etc. 3) in the system design framework of government purchasing CPA service, the system is the motive force, the legal system is the premise, the operation mechanism is the core, and the supervision mechanism is the guarantee. (4) the purchase of CPA service by government is a kind of administrative system innovation which is led by the government and actively participated by all social parties. 5) at present, there are some problems in the legal construction of government purchase of CPA services, such as the scattered legal documents, the low level of legislation and the lack of legislation. It is suggested that the contents of government purchase of CPA service should be added to the Government Procurement Law and the implementing regulations of the Government Procurement Law, so as to enhance the legal status of the document No. 56 of the State Office of the people's Republic of China. And by the Ministry of Finance to lead the formulation of "government purchase of CPA services management measures"; (6) according to the workflow of government purchasing CPA service, the purchase scope, organization mode, purchase method and procedure, market access, pricing and post-evaluation system in operation mechanism are studied deeply. A regulatory mechanism for government purchase of CPA services is established, which includes two levels: supervision mechanism and punishment mechanism.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F812.45

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