本文選題：政府購(gòu)買CPA服務(wù)　切入點(diǎn)：公益性購(gòu)買　出處：《福州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：政府公益性購(gòu)買CPA服務(wù)是公共績(jī)效管理理論在政府采購(gòu)領(lǐng)域的應(yīng)用,也是政府利用市場(chǎng)手段提供公共產(chǎn)品的一種模式探索。政府公益性購(gòu)買CPA服務(wù)將有效提高我國(guó)政府采購(gòu)公共服務(wù)綜合績(jī)效水平,有助于政府職能轉(zhuǎn)變,同時(shí)推動(dòng)注冊(cè)會(huì)計(jì)師行業(yè)轉(zhuǎn)變和升級(jí),促進(jìn)小微企業(yè)的發(fā)展與成長(zhǎng)。目前隨著我國(guó)政府購(gòu)買公共服務(wù)事業(yè)的蓬勃發(fā)展,無論從政策導(dǎo)向,還是具體業(yè)務(wù)需要,政府公益性購(gòu)買CPA服務(wù)情況將越來越多,需求也越來越大,但相關(guān)理論研究匱乏,如何構(gòu)建政府采購(gòu)績(jī)效評(píng)估體系,促進(jìn)CPA行業(yè)發(fā)展,滿足公眾需求,不僅要求我們要從思想上高度重視,還需建立一套適合我國(guó)國(guó)情、行之有效的政府公益性購(gòu)買CPA服務(wù)績(jī)效評(píng)估體系。本文闡述了政府公益性購(gòu)買CPA服務(wù)的特點(diǎn),介紹了其操作流程,并分析了政府公益性購(gòu)買CPA服務(wù)績(jī)效評(píng)估的目標(biāo)、原則。在明確目標(biāo)、遵循原則的基礎(chǔ)上,構(gòu)造了政府公益性購(gòu)買CPA服務(wù)績(jī)效評(píng)估體系總體框架。按照“4E”結(jié)合“評(píng)估對(duì)象”的方法,從“經(jīng)濟(jì)性”、“效率性”、“有效性”、“公平性”、“公益性”五個(gè)方向,從政府、企業(yè)和事務(wù)所三個(gè)層次構(gòu)建了政府公益性購(gòu)買CPA服務(wù)績(jī)效評(píng)估的指標(biāo)。對(duì)于所構(gòu)建的指標(biāo),分別針對(duì)專家、政府部門、會(huì)計(jì)師事務(wù)所、企業(yè)進(jìn)行問卷調(diào)查,根據(jù)問卷調(diào)查結(jié)果,采用層次分析法對(duì)各個(gè)績(jī)效指標(biāo)賦予權(quán)重。為驗(yàn)證政府公益性購(gòu)買CPA服務(wù)績(jī)效評(píng)估指標(biāo)的科學(xué)性,向上海市內(nèi)參與政府公益性購(gòu)買CPA服務(wù)相關(guān)的政府部門、會(huì)計(jì)師事務(wù)所、企業(yè)搜集相關(guān)數(shù)據(jù),再利用模糊數(shù)學(xué)方法對(duì)政府公益性購(gòu)買CPA服務(wù)績(jī)效評(píng)估指標(biāo)進(jìn)行分析。最后針對(duì)我國(guó)政府公益性購(gòu)買CPA服務(wù)績(jī)效評(píng)價(jià)中存在的問題提出樹立理念、改進(jìn)操作流程、加強(qiáng)理論研究、構(gòu)建評(píng)估體系等方面完善政府采購(gòu)CPA績(jī)效評(píng)價(jià)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.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45

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