本文選題：政府采購 + 風險�。� 參考：《長春工業(yè)大學》2014年碩士論文

【摘要】：在西方發(fā)達的市場經(jīng)濟國家中,政府采購制度在理論和實踐方面的探索已經(jīng)有二百多年的歷史,作為一個先進的管理系統(tǒng)在政府財政支出、管理中已經(jīng)十分成熟。由于政府采購制度在我國起步較晚,在實踐中雖然取得了明顯的成就,但也暴露了很多需要解決的問題。健全的政府采購制度,不僅有利于實現(xiàn)政府采購功能在經(jīng)濟、社會與政治等各個層面的協(xié)調(diào),而且有利于促進我國財政體制的順利轉型。然而,政府采購實踐中各類風險因素的存在及其對采購功能的沖擊,無時無刻不在改變著政府采購相關主體對政府采購制度建設的預期,因此,政府采購制度的核心就是如何實現(xiàn)對政府采購風險的防范與控制。 基于政府采購制度建設成功與否的關鍵在于能夠控制風險的發(fā)生,以及政府采購制度完善與否攸關我國公共財政體制建設效果這一認識,本課題通過規(guī)范研究與實證分析相結合,遵循“探尋風險——識別風險——評估風險——控制風險”的研究思路,借助政府采購案例和調(diào)查問卷,來實現(xiàn)對政府采購風險的解析與控制系統(tǒng)的構建。本課題從貫穿政府采購全過程的水平線路徑考量,將政府采購的風險控制與防范劃分為采購前風險防范與控制、采購中風險防范與控制和采購后風險防范與控制,是對貫穿政府采購的預算編制、采購過程、采購交付對象、采購信息反饋和售后服務全過程的風險控制。采購前的風險防范與控制主要設計政府采購的體制風險與委托—代理風險,解決重點是政府采購預算編制不合理與采購資金的落實情況。采購中的風險防范與控制主要是針對采購周期長、逆向選擇、串謀與勾結,設計政府采購的方式選擇風險、尋租風險與委托—代理風險。采購后的風險防范與控制目標主要針對采購對象交付不及時、供應商售后服務差、采購信息反饋不靈,涉及政府采購中的體制風險。以政府采購為中心的立體空間路徑考量,政府采購的風險防范與控制主要是發(fā)揮兩種力量,即建立健全政府采購法規(guī)體系的內(nèi)在力量和完善并強化政府采購管理與監(jiān)督的外在力量。在整個研究過程中,多次有效實現(xiàn)從理論到實踐,由實踐提升理論的順利轉化。
[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.
【學位授予單位】：長春工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.45

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本文編號：2067187