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政府采购的市场比较制度研究
引用本文:袁乐平,朱顺星. 政府采购的市场比较制度研究[J]. 财务与金融, 2016, 0(3): 57-61. DOI: 10.3969/j.issn.1674-3059.2016.03.012
作者姓名:袁乐平  朱顺星
作者单位:中南大学 湖南长沙,410083
摘    要:
政府采购产品和服务相对于政府自我生产具有更高的潜在效率。为验证这一判断,并发挥绩效评估的激励约束功能,在政府采购的实践中,必须对采购绩效进行准确评估。而准确评估的前提就是要有一套客观准确的评估依据。市场效率具有客观实在、现实最优、实时动态、操作性强等特性。运用市场比较制度,可以有效解决评估依据的客观性和准确性问题。该制度利用市场效率,从价格、时效、质量三个方面对政府采购绩效进行比较,其比较结果为政府采购计划控制、过程管控、绩效评估提供依据。

关 键 词:政府采购  绩效评估  市场比较制度

Research on Market Comparison System of Government Procurement
YUAN Le-ping,ZHU Shun-xing. Research on Market Comparison System of Government Procurement[J]. Accounting and Finance, 2016, 0(3): 57-61. DOI: 10.3969/j.issn.1674-3059.2016.03.012
Authors:YUAN Le-ping  ZHU Shun-xing
Abstract:
Compared with the government self-production, products and services of government procurement has a higher potential efficiency. To verify this judgment and play the function of incentive of performance assessment, there's a need for an accurate assessment of procurement performance in practice. The premise is to have a precise and objective assessment basis for this assessment. Market efficiency has objective reality, reality best, and real-time dynamic operational and other characteristics. The use of market comparison system can effectively solve the problem objectivity and accuracy of the assessment basis. This system utilizes market efficiency to assess government procurement performance from three aspects of price, timeliness, quality. And the results of comparison can provide the bases for government procurement plan control, process control and performance assessment.
Keywords:Government Procurement  Performance Assessment  Market Comparison System
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