政府采购审计的思考

Think of Government Purchasing Auditing

实行政府采购进一步推动和规范了政府的采购工作,有效地节约财政资金,促进廉政建设。本文从审计的角度研究如何对政府采购进行监督,分析了政府采购审计的法律依据,审计范围、审计内容、审计方式方法和应注意的问题。

Execution of government purchasing promotes and standardizes the procedure of purchase of our government more, It saves the financial fund efficiently and promotes the construction of a clean government. This paper studies how government purchasing should be supervised from the angle of audit, and it analyses the legal basis of contents, audit methods and other problems which audit of government purchase, audit scope, audit should be paid attention to.