政府采购的风险防范与控制问题研究

发布时间：2018-06-25 19:16

本文选题：政府采购 + 风险　；参考：《长春工业大学》2014年硕士论文

【摘要】：在西方发达的市场经济国家中,政府采购制度在理论和实践方面的探索已经有二百多年的历史,作为一个先进的管理系统在政府财政支出、管理中已经十分成熟。由于政府采购制度在我国起步较晚,在实践中虽然取得了明显的成就,但也暴露了很多需要解决的问题。健全的政府采购制度,不仅有利于实现政府采购功能在经济、社会与政治等各个层面的协调,而且有利于促进我国财政体制的顺利转型。然而,政府采购实践中各类风险因素的存在及其对采购功能的冲击,无时无刻不在改变着政府采购相关主体对政府采购制度建设的预期,因此,政府采购制度的核心就是如何实现对政府采购风险的防范与控制。基于政府采购制度建设成功与否的关键在于能够控制风险的发生,以及政府采购制度完善与否攸关我国公共财政体制建设效果这一认识,本课题通过规范研究与实证分析相结合,遵循“探寻风险——识别风险——评估风险——控制风险”的研究思路,借助政府采购案例和调查问卷,来实现对政府采购风险的解析与控制系统的构建。本课题从贯穿政府采购全过程的水平线路径考量,将政府采购的风险控制与防范划分为采购前风险防范与控制、采购中风险防范与控制和采购后风险防范与控制,是对贯穿政府采购的预算编制、采购过程、采购交付对象、采购信息反馈和售后服务全过程的风险控制。采购前的风险防范与控制主要设计政府采购的体制风险与委托—代理风险,解决重点是政府采购预算编制不合理与采购资金的落实情况。采购中的风险防范与控制主要是针对采购周期长、逆向选择、串谋与勾结,设计政府采购的方式选择风险、寻租风险与委托—代理风险。采购后的风险防范与控制目标主要针对采购对象交付不及时、供应商售后服务差、采购信息反馈不灵,涉及政府采购中的体制风险。以政府采购为中心的立体空间路径考量,政府采购的风险防范与控制主要是发挥两种力量,即建立健全政府采购法规体系的内在力量和完善并强化政府采购管理与监督的外在力量。在整个研究过程中,多次有效实现从理论到实践,由实践提升理论的顺利转化。
[Abstract]:In the western developed market economy countries, the government procurement system has a history of more than 200 years in theory and practice. As an advanced management system, it is very mature in the government financial expenditure. Since the government procurement system started late in our country, although it has made obvious achievements in practice, it also exposed many problems that need to be solved. A sound government procurement system is not only conducive to the coordination of government procurement functions at the economic, social and political levels, but also conducive to the smooth transformation of our financial system. However, the existence of various kinds of risk factors and their impact on procurement function in the practice of government procurement change the expectations of government procurement related subjects for the construction of government procurement system all the time. The core of government procurement system is how to prevent and control the risk of government procurement. The key to the success of the construction of the government procurement system is to control the occurrence of risks, and the understanding that whether the government procurement system is perfect or not has a bearing on the effectiveness of the construction of our country's public finance system. Through the combination of normative research and empirical analysis, this paper follows the research idea of "exploring risk-identifying risk-assessing risk-controlling risk", and makes use of government procurement cases and questionnaires. To achieve the government procurement risk analysis and control system construction. Considering the horizontal path through the whole process of government procurement, this paper divides the risk control and prevention of government procurement into pre-procurement risk prevention and control, procurement risk prevention and control and post-procurement risk prevention and control. It is the risk control of the whole process of budgeting, purchasing process, purchasing delivery object, purchasing information feedback and after-sale service. The system risk and principal-agent risk of government procurement are mainly designed to prevent and control the risks before procurement. The key to solve the problem is the unreasonable budgeting of government procurement and the implementation of procurement funds. The risk prevention and control in procurement is mainly aimed at the long procurement cycle, reverse selection, collusion and collusion, the design of government procurement mode of choice risk, rent-seeking risk and principal-agent risk. The goal of risk prevention and control after procurement is mainly aimed at the untimely delivery of procurement objects, poor after-sales service of suppliers and ineffective feedback of procurement information, which involves institutional risks in government procurement. Considering the three-dimensional space path with government procurement as the center, the risk prevention and control of government procurement is mainly to play two kinds of forces. That is, to establish and perfect the internal force of government procurement law system and to perfect and strengthen the external force of government procurement management and supervision. In the whole research process, the theory is transformed from theory to practice.
【学位授予单位】：长春工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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