随着社会的进步,经济的发展,私人产品的供给趋向高质量、多样化发展,公共服务逐渐趋向弱势发展。在改革开放以来,我国不断推进公共服务体系的发展,建立健全相关服务体系,尽可能趋向取之于民、用之于民的发展,但公共服务的成长仍然不成熟及存在很大缺陷,跟不上时代发展的步伐。在本文中,提出政府购买公共服务存在的问题,并基于绩效评价下提出优化政府购买会计服务的措施,促进政府购买会计服务的发展。 With the progress of society and the development of economy, the supply of private products tends to be of high quality and diversified development, and the public services tend to be disadvantaged. Since the reform and opening up, China has continuously promoted the development of the public service system, established and improved its related service system, tried its best to benefit the people and used it for the development of the people. However, the growth of public services is still immature and has great shortcomings. Not on the pace of development of the times. In this paper, the government put forward the problem of purchasing public service, and put forward the measures to optimize the government purchasing accounting service based on performance evaluation to promote the development of the government purchasing accounting service.