加强建设项目政府采购的审计探讨

Exploration on Strengthening the Audition of Government Purchase of Construction Project

政府采购法实施以来,在规范政府采购行为、节约财政支出、提高资金使用效益等方面发挥了重要作用。但执行政府采购无论是制度方面还是实际操作方面仍存在诸多问题,审计监督急需加强。本文分析了我国建设项目审计的现状及问题,并提出了应采取的对策。

The enforcement of government purchase law plays an important role in regulating the behavior of government purchase, saving financial expenditure, and increasing the benefit to use the fund. However, there still exist the problems in carrying out government purchase law for either systems or practice, so there is an urgent need on supervision of audition. In my paper, I make an analysis on the present situation and problems of auditing the construction project, and put forward countermeasure that should be taken.