本文關(guān)鍵詞：政府購買注冊會計師服務(wù)的制度設(shè)計研究　出處：《福州大學》2013年碩士論文　論文類型：學位論文

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【摘要】：2009年國務(wù)院辦公廳以第56號文件了形式轉(zhuǎn)發(fā)了財政部《關(guān)于加快發(fā)展我國注冊會計師行業(yè)的若干意見》,其中指出,雖然目前我國注冊會計師行業(yè)的發(fā)展取得了一定成績,但由于起步較晚、基礎(chǔ)薄弱等原因,其“整體水平與經(jīng)濟社會發(fā)展要求和全球會計行業(yè)發(fā)展水平還有較大差距”,應通過政府購買服務(wù)等方式大幅拓展會計師事務(wù)所的執(zhí)業(yè)領(lǐng)域,推動我國注冊會計師行業(yè)快速發(fā)展。政府購買服務(wù)起源于上世紀七、八十年代西方各國的新公共管理運動,通過引入企業(yè)、社會組織等社會力量,使得政府從諸多瑣事中脫離出來,從公共服務(wù)的“生產(chǎn)者”轉(zhuǎn)變?yōu)椤俺鲑Y者”和“監(jiān)管者”,有效提高了政府公共行政的管理水平和公共服務(wù)的供給水平。近年來,我國各地政府也在積極嘗試將政府購買服務(wù)模式應用于醫(yī)療、養(yǎng)老、學前教育、社工等多個領(lǐng)域,而購買注冊會計師服務(wù)也是未來發(fā)展的一個新的方向。因此,努力促進政府與注冊會計師合作,借助政府購買CPA服務(wù)推動服務(wù)型政府的建設(shè),進而促進CPA行業(yè)發(fā)展具有重要意義。本文首先分析了與政府購買CPA服務(wù)有關(guān)的理論,并回顧了現(xiàn)有文獻的研究成果。之后,通過對上海、福建、山西、黑龍江、吉林、甘肅、河南等地的實地調(diào)研和問卷調(diào)查,深入了解了我國政府購買CPA服務(wù)的發(fā)展現(xiàn)狀。最后,在相關(guān)理論和文獻的基礎(chǔ)上,構(gòu)建了包括體制、法制、運行機制、監(jiān)管機制四個方面的政府購買CPA服務(wù)的制度設(shè)計框架。本文的研究結(jié)論包括以下幾個方面：(1)CPA服務(wù)是一種公共服務(wù),政府購買CPA服務(wù)是政府購買公共服務(wù)的一項重要內(nèi)容；(2)根據(jù)訪談和問卷反饋的結(jié)果,指出目前我國政府購買CPA服務(wù)市場前景廣闊,但存在著購買內(nèi)容較少、購買流程不夠規(guī)范、監(jiān)督機制不夠完善等問題；(3)在政府購買CPA服務(wù)的制度設(shè)計框架中,體制是動力、法制是前提、運行機制是核心、監(jiān)管機制是保障；(4)政府購買CPA服務(wù)是一種以政府為主導、社會各方積極參與的行政體制創(chuàng)新；(5)我國目前政府購買CPA服務(wù)的法制建設(shè)存在著法規(guī)文件較分散、立法層次不高、具有一定立法空白等問題,建議應在《政府采購法》和《政府采購法實施條例》中增加政府購買CPA服務(wù)的內(nèi)容、提升國辦56號文的法律地位、并由財政部牽頭制定《政府購買CPA服務(wù)管理辦法》；(6)依據(jù)政府購買CPA服務(wù)的工作流程,對運行機制中的購買范圍、組織模式、購買方式及程序、市場準入、定價、后評估制度進行了深入研究；(7)建立了包括監(jiān)督機制和懲罰機制兩個層面的政府購買CPA服務(wù)的監(jiān)管機制。
[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.
【學位授予單位】：福州大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233;F812.45

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