我国政府采购审计研究

发布时间：2018-07-04 13:51

本文选题：政府采购 + 政府采购审计　；参考：《吉林财经大学》2017年硕士论文

【摘要】：自1996年我国在上海试行政府采购以来,政府采购事业蓬勃发展,历经三十年的实践,其对于提高公共资金利用效率、强化宏观调控、活跃市场经济、推进反腐倡廉、保护民族产业起到了愈加重要作用,已经发展成为我国经济增长的一个重要支点。然而,我国政府采购审计的成长速度,远跟不上我国政府采购飞速发展的速度,为保障我国政府采购工作能够健康有序进行,对我国政府采购审计工作提出了更全面、更迫切的要求。本文就政府采购审计在我国的开展现状,以崇明政府采购诉讼案为案例,进行细致分析。西方发达国家多年的实践已经证明,良好的政府采购审计工作能够很好的规范政府采购行为,使其成为“阳光下的交易”,更好的服务于社会公众。崇明县的工作情况,作为我国政府采购事业的一个缩影,其暴露出的招标文件编制不合理、审计人员胜任能力不足、审计未能合理介入、事后处理机制效率低、监管不力等问题,不仅是崇明地区有这样的情况,在全国范围都十分具有代表性。细细分析不难发现,我国政府采购审计工作的开展面临着多方面制约因素,比如监管部门权责不清、审计证据难以获得、法制体系不健全,发展滞后、人员因素等等。针对这样的情况,提出加强法制建设、审计提前介入采购工作,进行全程监督、规范政府采购招标文件编制、高审计人员综合素质、加强审计监管、构建数字化数据平台等建议,希望能够对于丰富我国政府采购审计制度,有所借鉴。政府采购审计不是一成不变的,需要不断根据新的形式、新的情况逐步完善改进,才能不断应对我国日益繁复的政府采购工作。
[Abstract]:Since our country tried out government procurement in Shanghai in 1996, the government procurement industry has developed vigorously, and has experienced 30 years of practice, which can improve the efficiency of public funds utilization, strengthen macro-control, activate the market economy, and promote the fight against corruption and clean government. Protection of national industries has played an increasingly important role, has developed into an important fulcrum of economic growth in China. However, the growth rate of our government procurement audit is far from keeping up with the rapid development of our government procurement. In order to ensure that our government procurement can be carried out in a healthy and orderly manner, this paper puts forward a more comprehensive approach to the audit of our government procurement. More pressing demands. This paper makes a detailed analysis of the current situation of government procurement audit in China, taking Chongming government procurement lawsuit as a case. The practice of western developed countries for many years has proved that a good audit of government procurement can regulate government procurement behavior well, make it become a "transaction under the sun" and serve the public better. The working situation of Chongming County, as a microcosm of our country's government procurement, exposed the unreasonable compilation of bidding documents, inadequate competence of auditors, failure of audit intervention, and low efficiency of post-processing mechanism. Weak supervision and other problems, not only Chongming region has such a situation, in the national scope are very representative. It is not difficult to find out in detail that the development of government procurement audit in our country is faced with many restrictive factors, such as unclear authority and responsibility of the regulatory department, difficult to obtain audit evidence, imperfect legal system, lagging development, personnel factors, and so on. In view of this situation, it is proposed to strengthen the construction of the legal system, to intervene in the procurement work ahead of time, to supervise the whole process, to standardize the compilation of bidding documents for government procurement, to improve the comprehensive quality of auditors, and to strengthen audit supervision. Some suggestions, such as constructing digital data platform, can be used for reference to enrich the audit system of government procurement in China. The audit of government procurement is not inflexible and needs to be perfected and improved step by step according to the new forms and conditions in order to cope with the increasingly complicated work of government procurement in our country.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45;F239.4

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