The Research On System Design Of Government Procurement Of CPA Services

In 2009, General Office of the State Council forwarded the document of the Ministry of Finance "some opinions on accelerating the development of Chinese CPA industry" with the form of a file of the No.56. The file says that the development of Chinese CPA industry has made some achievements, but due to the late start and the weak foundation, there is a big gap between the development of Chinese CPA industry and the global CPA industry. In order to expand the CPA’s areas of practice, the file suggests using the way of government procurement of services to promote the development of Chinese CPA industry.Government procurement of services originates from western countries’ New Public Management in the seventies and eighties of the 20th century. Through the introduction of enterprises, social organizations and other social forces, New Public Management makes the government spun off from a lot of trivia, and changes its role from the "producer" to the "funders" and "regulators" of the public services. With the help of this method, it is effective for government to improve the management level and the supplying level of public services. In recent years, Chinese local governments are actively trying to apply government procurement of services into a number of areas, such as health care, pension, pre-school, social workers. And we believe that, purchasing CPA services is also one of the development directions in the future. Government procurement of CPA services can not only promote the construction of the service-oriented government, but also contribute to the development of the CPA industry. Therefore, it is significant to accelerate the cooperation between the government and the CPA industry. First, the paper analyzes the theories and the results of the existing literatures which are related with government procurement of CPA services. Then, by interviewing some experts and distributing questionnaires in Shanghai, Fujian, Shanxi, Heilongjiang, Jilin, Gansu, and Henan, the paper introduces the development situation of the existing activities of purchasing CPA services in our country. At last, on the basis of relevant theories and literatures, the paper constructs a system design framework of government procurement of CPA services, which is about four parts: institutional system, legal system, operation mechanism, regulatory mechanism.This essay mainly includes the following conclusions:(1) The CPA service is a kind of public services, so government purchasing CPA services is an important element of government procurement of services. (2) Based on the results of interviews and questionnaires, the paper pointes out that the market prospect of government purchasing CPA services is broad, but there are also some problems, such as the narrow range of purchasing, the non-standard purchasing process, and the imperfect supervision mechanism. (3) In the framework of the system design, institutional system is the driving force, legal system is the prerequisite, operating mechanism is the core, regulatory mechanism is the guarantee. (4)Government procurement of CPA services is an administrative institutional innovation which is led by the government and actively participated in by social parties. (5) There are some problems for the existing legal system of our government procurement of CPA services, such as the higher dispersion of the laws and regulations, the lower legislative level, and a number of legislative gaps. The paper suggests expending the scope of the procurement, enhancing the legal status of the No.56 file, and formulating administration regulations for the purchasing activities. (6) Based on the purchasing workflow, the paper researches on the scope, the organizational models, the methods and procedures, the standards of market access, pricing, and the post-evaluation system for the government procurement of CPA services. (7) Regulatory mechanism includes two parts:supervision mechanism and sanction mechanism.