浅谈招标采购审计

Audition in Purchase Bidding

招标采购相对于传统的采购形式而言,改变的只是对商品或劳务的购买形式,其行为仍然是一种财务支出行为,因此招标采购活动的真实性、合法性和效益性应接受审计监督。避免采购环节的价格隐性流失,加强采购方面的管理。

In contrast to traditional purchese, bidding purchese changes the way of buying goods or labor; in essence it is still a paying beharior. The genuity, legitimacy and benficiality should be superrised by audition. Purchase management should be gtrongthemd in order to avoid the invisible price loss during purchase.