政府购买会计服务绩效评价指标体系研究

Research on Performance Evaluation Index System of Government Purchase of Accounting Services

政府购买会计服务作为政府购买服务的重要内容,研究其绩效评价体系对提升政府购买服务质量、培育承接会计服务的市场主体,推动政府购买服务的发展进程具有重要意义。论文在调研分析了湖南省政府购买会计服务绩效评价现状的基础上,利用"4E评价法"和AHP层析分析法的指导,研究设计了政府购买会计服务的绩效评价指标体系,构建了三级16个指标的评价指标体系,并对各级指标的权重进行了分析赋值。

Since government purchases of accounting service as an important content of government purchase of services,research on its performance evaluation system is of great significance to enhance the quality of government procurement of services,to cultivate market participants that undertake accounting services,and to promote the development process of government purchasing services.This paper investigated and analyzed the current situation of performance evaluation of government purchasing accounting service in Hunan province,and then designed the performance evaluation index system of government purchase accounting service,based on 4 E theory and AHP method.The index system contains three levels with 11 evaluation indexes,and each index has weight assignment.