It is clearly pointed out in "Decision of the Central Committee of the Communist Party of China on Some Major Is-sues Concerning Comprehensively Deepening the Reform", made by the Third Plenary Session of the 18th Central Committee of the CPC, that in the promotion of the government's purchase of ser-vices, the competition system should be introduced into any transactional management service in principle, and they should be purchased from the society through such ways as contracts, entrusting and so on. To bring annual reports of public institu-tions into the audit of certified public accountants is of great sig-nificance to regularizing financial accounting behaviors of public institutions and accelerating the transformation of government functions and economic development styles. Currently, there are 600 provincial public institutions in our province, the supervision and inspection launched by the supervision bureau of the finance department involves about 20 provincial public institutions per year, accounting for only 3.33% of all provincial public institu-tions, which is far from the requirement of realizing the entire coverage of financial supervision. Meanwhile, due to the com-bined influence of such factors as supervision scope, ability and level, and personnel and energy, in the government audit of pub-lic institutions, as well as the interest limitations of their own sys-tem or unit in the internal audit of public institutions, there are still many problems in the financial management of public insti-tutions in our province, such as relatively weak fundamental ac-counting work, imperfect internal control, unregulated project fund allocation and management and so on. Therefore, to adopt the method of the government's purchase of services, and entrust certified public accountants with the audit of annual reports of public institutions, has become one of the effective measures to eliminate the disordered financial management of public institu-tions at the present stage.%党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》明确指出，推广政府购买服务，凡属事务性管理服务，原则上都要引入竞争机制，通过合同、委托等方式向社会购买。把事业单位年报纳入注册会计师审计范围，对规范事业单位财务会计行为，加快政府职能及经济发展方式转变具有重要意义。目前，从我省情况看，省级事业单位有600家，省财政厅监督局每年开展监督检查涉及省级事业单位的约为20家左右，仅占省级事业单位总量的3.33%，与实现财政监管工作全覆盖要求相距甚远。同时，事业单位的政府审计由于受到监督范围、能力水平及人员力量等综合因素的影响，以及事业单位内部审计在审计过程中可能受本系统或本单位的利益限制，我省事业单位财务管理工作还存在会计基础工作相对薄弱，内部控制不够健全，项目资金分配管理不规范等不少问题。所以，采用政府购买服务方式，将事业单位年报审计纳入注册会计师审计范围成为现阶段解决事业单位财务管理混乱的有效措施之一。
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