本文選題：政府采購 + 政府采購審計(jì)　； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：自1996年我國在上海試行政府采購以來,政府采購事業(yè)蓬勃發(fā)展,歷經(jīng)三十年的實(shí)踐,其對于提高公共資金利用效率、強(qiáng)化宏觀調(diào)控、活躍市場經(jīng)濟(jì)、推進(jìn)反腐倡廉、保護(hù)民族產(chǎn)業(yè)起到了愈加重要作用,已經(jīng)發(fā)展成為我國經(jīng)濟(jì)增長的一個(gè)重要支點(diǎn)。然而,我國政府采購審計(jì)的成長速度,遠(yuǎn)跟不上我國政府采購飛速發(fā)展的速度,為保障我國政府采購工作能夠健康有序進(jìn)行,對我國政府采購審計(jì)工作提出了更全面、更迫切的要求。本文就政府采購審計(jì)在我國的開展現(xiàn)狀,以崇明政府采購訴訟案為案例,進(jìn)行細(xì)致分析。西方發(fā)達(dá)國家多年的實(shí)踐已經(jīng)證明,良好的政府采購審計(jì)工作能夠很好的規(guī)范政府采購行為,使其成為“陽光下的交易”,更好的服務(wù)于社會(huì)公眾。崇明縣的工作情況,作為我國政府采購事業(yè)的一個(gè)縮影,其暴露出的招標(biāo)文件編制不合理、審計(jì)人員勝任能力不足、審計(jì)未能合理介入、事后處理機(jī)制效率低、監(jiān)管不力等問題,不僅是崇明地區(qū)有這樣的情況,在全國范圍都十分具有代表性。細(xì)細(xì)分析不難發(fā)現(xiàn),我國政府采購審計(jì)工作的開展面臨著多方面制約因素,比如監(jiān)管部門權(quán)責(zé)不清、審計(jì)證據(jù)難以獲得、法制體系不健全,發(fā)展滯后、人員因素等等。針對這樣的情況,提出加強(qiáng)法制建設(shè)、審計(jì)提前介入采購工作,進(jìn)行全程監(jiān)督、規(guī)范政府采購招標(biāo)文件編制、高審計(jì)人員綜合素質(zhì)、加強(qiáng)審計(jì)監(jiān)管、構(gòu)建數(shù)字化數(shù)據(jù)平臺(tái)等建議,希望能夠?qū)τ谪S富我國政府采購審計(jì)制度,有所借鑒。政府采購審計(jì)不是一成不變的,需要不斷根據(jù)新的形式、新的情況逐步完善改進(jìn),才能不斷應(yīng)對我國日益繁復(fù)的政府采購工作。
[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.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.45;F239.4

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