政府采购绩效审计评价——以四川省为例

发布时间：2018-01-27 10:13

本文关键词： 政府采购绩效审计程序设计　出处：《财会通讯》2017年10期 　论文类型：期刊论文

【摘要】：政府采购绩效审计在我国起步比较晚,但近年来政府高度重视,已成为政府审计的重要问题。本文阐述了政府采购审计、政府绩效审计和政府采购绩效审计的有关概念,设计了政府采购审计程序,并介绍了各个阶段的具体工作。在此基础上,以四川省审计机关实施政府采购绩效审计为例,评析了政府采购审计的成效。最后,从完善政府采购绩效审计标准、建立政府采购绩效审计评价体系、提高政府采购绩效审计手段、加强政府采购事前和事中监督、提高政府采购绩效审计队伍整体水平五个方面提出了对策建议,旨在提高政府采购绩效审计水平。
[Abstract]:The performance audit of government procurement started relatively late in our country, but in recent years the government attaches great importance to it, which has become an important issue of government audit. This paper expounds the audit of government procurement. The concept of government performance audit and government procurement performance audit, the design of government procurement audit procedures, and the introduction of each stage of the specific work. On this basis. Take Sichuan province audit institutions to implement government procurement performance audit as an example to evaluate the effectiveness of government procurement audit. Finally, from the improvement of government procurement performance audit standards, the establishment of government procurement performance audit evaluation system. In order to improve the level of government procurement performance audit, the paper puts forward five countermeasures to improve the government procurement performance audit means, strengthen the supervision before and during the government procurement, and improve the overall level of the government procurement performance audit team in order to improve the performance audit level of government procurement.
【作者单位】：重庆商务职业学院;
【分类号】：F812.45
【正文快照】： áá图1政府采购绩效审计程序政府采购审计主要是审计机关按照有关法律法规,对机关、企事业单位以及各类团体使用财政资金采购符合有关要求的物品、工程以及服务等情况进行评估。在开展政府采购审计过程中,审计主体是国家审计机关,有时也社会审计组织。审计客体主要是政府采购

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