作　　者： ;

机构地区： 暨南大学管理学院

出　　处： 《特区经济》 2013年第8期89-90,共2页

摘　　要： 政府采购是一种市场经济国家普遍用于加强公共财政管理的有效方式。近年来,随着我国政府采购模式的不断加强与完善,政府采购在我国社会与经济的发展都起到了促进作用,其在节约财政资金,促进经济效益增长方面也起到了不可小视的作用。政府采购的引进意图形成采购规模、节约财政资金,加快采购市场的形成。然而在近期,由于采购行为不规范,管理制度不健全,监督力度不够等原因,一些地方政府"高价"政府采购现象频繁出现。为了消除政府采购过程中出现的腐败行为,加强对政府采购行为的审计监督势在必行。由于政府采购制度改革起步比较晚,审计监督不到位的问题普遍存在。本文主要探讨政府采购审计监督存在的问题与对策,加强政府采购审计监督,规范政府采购行为。 Government procurement is a kind of widely used in market economy countries to strengthen the management of public finances.In recent years,along with our country government procurement mode of continuously strengthen and perfect,government procurement in our country played a significant role in social and economic development,it saves the financial fund in and promote the economic growth has also played a key role.The introduction of government procurement intention formation procurement scale,saving financial fund,accelerate the formation of the procurement market.In the near future,however,because the purchase behavior is not standard,management system is not sound and supervision strength is not enough,some local governments ＂high price＂ government procurement phenomena occur frequently.In order to eliminate corruption in the government procurement process,it is imperative to strengthen the audit supervision of the government procurement behavior.Due to the government procurement system reform started late,audit supervision does not reach the designated position problems are widespread.This paper mainly discusses the problems existing in the government procurement audit supervision and countermeasure,strengthens the government procurement audit supervision,regulate the behavior of government procurement.

关 键 词： 政府采购 审计监督 审计监督机制

领　　域： [经济管理]