阳江市国税系统政府采购管理研究

发布时间：2019-01-04 08:21

【摘要】：我国政府懫购工作从1996年开始试点,到1998年在全国普遍实施。经过十多年的实践,政府采购范围越来越广,采购规模不断扩大,政府采购在财政支出方面占据越来越重要的地位。加强政府懫购的管理,打造国税系统的“阳光采购”,对提高财政资金的利用效率,提高政府采购的公开、透明和规范,从源头上预防和治理腐败都有重要的理论和现实意义。本文运用文献研究法和实证研究法,以作为国税系统基层预算单位的阳江市国税系统为研究对象,运用政府采购管理的基本理论,分析当前阳江市国税系统政府采购管理存在的问题,借鉴国内外政府采购管理的实践经验,在此基础上,提出完善国税系统政府采购的机构设置和预算管理;提升采购方式的成效;加强采购专业队伍建设;完善采购监督机制和绩效评价体系等完善国税系统政府采购管理的对策建议,为完善政府采购制度,充分发挥政府采购职能提供决策参考。
[Abstract]:China's government began to pilot the purchase work in 1996, and it has been widely implemented throughout the country since 1998. After more than a decade of practice, the scope of government procurement is more and more wide, the scale of procurement is expanding, and government procurement plays an increasingly important role in financial expenditure. It is of great theoretical and practical significance to strengthen the management of government purchase and build the "sunshine procurement" of the national tax system to improve the utilization efficiency of financial funds, to improve the openness, transparency and standardization of government procurement, and to prevent and control corruption from the source. This paper uses the literature research method and the empirical research method, taking the national tax system of Yangjiang City as the basic budget unit of the national tax system as the research object, using the basic theory of the government procurement management. This paper analyzes the problems existing in the government procurement management of the current state tax system in Yangjiang city, and draws lessons from the practical experience of the government procurement management at home and abroad. On the basis of this, it proposes to perfect the institutional setting and budget management of the government procurement in the national tax system. Enhance the effectiveness of procurement methods; strengthen the construction of professional procurement team; The countermeasures and suggestions to perfect the government procurement management in the national tax system, such as perfecting the procurement supervision mechanism and the performance evaluation system, can provide a decision reference for perfecting the government procurement system and giving full play to the government procurement function.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.45

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