政府采购的审计监督探析

Study on the Audit Surveillance of Government Procurement

政府采购是我国近年来发展起来的新事物，虽然发展迅速，但在实际运行中存在些突出的问题，直接影响了政府采购的质量和成效。本文以《政府采购法》和相关的法律法规为依据，探讨了国家审计机关如何加强对政府采购主体、采购程序和采购效益的监督，以期为完善政府采购的管理体制、规范采购程序以及提高采购活动的效能提供理论参考。

The government procurement is s still a new business in China, although it＇s developing rapidly in recent years, it has some prominent problems in actual movement and has affected the quality of government procurement. The paper discusses how to strengthen the government surveillance, the purchase procedure and procurement efficiency according to ＂Government Procurement Law＂, the purpose of the paper is to give reference to the government