The Performance Measurement System Of Government Public Procurement Of CPA Service

Government public procurement of CPA service is the application of the public performance management theory in the field of government procurement, is also a model of government using market instruments to provide public goods. Government public procurement of CPA service can effectively raise the level of the performance of government public service, benefit for the transformation of government functions, precipitate the CPA industry transition and upgrade, promote the development and growth of small and micro-enterprises. At present, Chinese government public service procurement is vigorously developing, both of policy orientation and specific business needs, government public procurement of CPA services is increasing, the demand is also growing, but it is lack of theoretical study, how to construct the performance measurement system of government procurement, promote the CPA industry development, meet the public needs, not only requires us to pay much attention to it ideologically, but also establish the performance measurement system of government public procurement of CPA service that is suitable to Chinese national conditions and effective.This paper describes the characteristics of the government public procurement of CPA service, introduces the process, and analyzes its objectives and principles. On the basis of clearing its objectives and following the principles, construct the overall framework about the performance measurement system of government public procurement of CPA service. According to the combination of the "4E" performance measurement theory and "Evaluation Object", using the four directions of the Economy", "Efficiency", "Effectiveness", "Equity". "Commonweal" and the three levels of "Government", "Company", "CPA Firms" to explore the performance evaluation indexes of government public purchase of CPA service. Then by issuing questionnaires for experts, government departments, CPA firms and companies respectively, giving the weight of each performance index by the method of hierarchical analysis according to the result of the questionnaires. In order to verify the scientificity of the performance measurement indexes about government public procurement of CPA service, through collecting relevant data from government departments, companies and CPA firms that participated in the government public procurement of CPA service, using fuzzy mathematics to analyze the indexes. At last, putting forward a perfect government procurement performance evaluation system to solve those problems, including setting up ideas, improving operational processes, strengthening theoretical research, constructing evaluation system.