中西方财政中政府采购制度的比较

Comparative analysis of government procurement system of public finance between China and western countries

通过比较分析的方法,着重说明了在中西方财政预算管理体系中,在政府采购资金的来源、范围的界定和预算管理方法及制度环境方面的差异,旨在进一步完善我国的政府采购制度并为公共财政体制的改革提供有益的参考．

Based on comparative analysis, the difference in the government procurement of public finance budget between China and the western countries is emphasized. The contents involve the fund sources, definition of the government procurement expenditure, and the method and the system environment on budget management. Some useful methods for the reform in further perfecting China＇s systems of government procurement and public finance are provided.