议政府采购绩效审计

On Performance Audits of Government Procurement

如何开展政府采购绩效审计,是审计机关及其审计人员亟须研究解决的一个课题。实施政府采购绩效审计,就必须从审计角度出发,就政府采购绩效审计的必要性、审计目标、审计的依据和内容进行思考。

How to conduct performance audits of government procurement, is the audit organs and their auditors need to study and solve the issue. From the audit perspective, the government procurement performance on the need for the audit, the audit objectives, The content and the basis for a study to further study and implement the government procurement performance audit.