政府购买公共服务是政府职能转变的重要方式,是国家治理结构由权威治理转向合同治理即市场治理的重要表现,体现了政府、市场和社会的基本关系。基于社会契约论,分析构建了政府购买公共服务契约链所派生的责任链——风险链——资金链——审计监督链的关系理论框架,重点分析在合同治理模式下的政府购买合同的签约、履约中风险及其市场环境和政府监管能力等影响因素,提出建立和加强政府内部控制、培育和发展公共服务市场机制以及加强审计监督、鉴证和评价等建议。 The purchase of public services by the government is an important way to change the functions of the government. It is an important manifestation of the change of the state governance structure from authoritative governance to contractual governance, that is, market governance. It reflects the basic relationship between the government, the market and the society. Based on the social contract theory, this paper analyzes and constructs the theoretical framework of the chain of responsibility chain of government procurement of public service contracts - risk chain - capital chain - audit chain of supervision, focusing on the contracting government contracts signed under the contract governance model , The risks involved in the performance and the market environment and the ability of the government to supervise, and put forward some suggestions on establishing and strengthening the internal control of the government, fostering and developing the market mechanism of public services, and strengthening audit supervision, verification and evaluation.