我国政府购买CPA服务的模式及路径研究

Research on the Mode and Path of Chinese Government's Purchase of CPA Services

近年来,随着构建服务型政府理念的深入人心,以及国际大环境的影响,我国政府开始进行购买CPA服务的尝试,并取得了一定的成效。但我国政府购买CPA服务的实践起步较晚,现阶段还存在着理论基础薄弱、购买过程中竞争化程度低、购买模式不规范、制度化水平低、评估机制不完善等问题,需要不断总结经验并改进和完善。

In recent years,with the concept of building a service-oriented government deeply rooted and the impact of the international environment,our government began to try to purchase CPA services,and achieved certain results. But the practice of our government's purchasing CPA service started late,at present there are still some problems in the process of purchasing CPA service,such as the theoretical foundation is weak,low level of competition,purchasing mode is not standardized and institutionalized,imperfect evaluation mechanism is not perfect,these are the current problems that our country government need to constantly sum up experience and improved in practice.