本文選題：政府采購 + 風(fēng)險　； 參考：《長春工業(yè)大學(xué)》2014年碩士論文

【摘要】：在西方發(fā)達(dá)的市場經(jīng)濟(jì)國家中,政府采購制度在理論和實(shí)踐方面的探索已經(jīng)有二百多年的歷史,作為一個先進(jìn)的管理系統(tǒng)在政府財(cái)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(shí)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(shí)現(xiàn)政府采購功能在經(jīng)濟(jì)、社會與政治等各個層面的協(xié)調(diào),而且有利于促進(jìn)我國財(cái)政體制的順利轉(zhuǎn)型。然而,政府采購實(shí)踐中各類風(fēng)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(guān)主體對政府采購制度建設(shè)的預(yù)期,因此,政府采購制度的核心就是如何實(shí)現(xiàn)對政府采購風(fēng)險的防范與控制。 基于政府采購制度建設(shè)成功與否的關(guān)鍵在于能夠控制風(fēng)險的發(fā)生,以及政府采購制度完善與否攸關(guān)我國公共財(cái)政體制建設(shè)效果這一認(rèn)識,本課題通過規(guī)范研究與實(shí)證分析相結(jié)合,遵循“探尋風(fēng)險——識別風(fēng)險——評估風(fēng)險——控制風(fēng)險”的研究思路,借助政府采購案例和調(diào)查問卷,來實(shí)現(xiàn)對政府采購風(fēng)險的解析與控制系統(tǒng)的構(gòu)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(fēng)險控制與防范劃分為采購前風(fēng)險防范與控制、采購中風(fēng)險防范與控制和采購后風(fēng)險防范與控制,是對貫穿政府采購的預(yù)算編制、采購過程、采購交付對象、采購信息反饋和售后服務(wù)全過程的風(fēng)險控制。采購前的風(fēng)險防范與控制主要設(shè)計(jì)政府采購的體制風(fēng)險與委托—代理風(fēng)險,解決重點(diǎn)是政府采購預(yù)算編制不合理與采購資金的落實(shí)情況。采購中的風(fēng)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(jié),設(shè)計(jì)政府采購的方式選擇風(fēng)險、尋租風(fēng)險與委托—代理風(fēng)險。采購后的風(fēng)險防范與控制目標(biāo)主要針對采購對象交付不及時、供應(yīng)商售后服務(wù)差、采購信息反饋不靈,涉及政府采購中的體制風(fēng)險。以政府采購為中心的立體空間路徑考量,政府采購的風(fēng)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(qiáng)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(shí)現(xiàn)從理論到實(shí)踐,由實(shí)踐提升理論的順利轉(zhuǎn)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(xué)位授予單位】：長春工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45

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