由工程建设项目招投标审计引起的思考

Reflection on the Audit of Construction Bidding

招投标是在市场经济条件下进行工程建设、货物买卖、财产出租、中介服务等经济活动的一种竞争形式和交易方式,是引入竞争机制订立合同(契约)的一种法律形式;是依据技术经济的评价方法和市场经济的竞争机制,实施规范化的程序以择优选择的市场行为。审计署在"十二五"审计工作发展规划固定资产审计中指出,进一步加大对工程招投标、设备材料采购、资金管理使用和工程质量管理等重点环节的审计力度。工程施工招投标审计,就是对建设工程施工招投标活动全过程的真实性、合规性和有效性进行的审查、监督、评价。

Bidding is a modus of competition and an option of trade for economic activities of engineering construction, sales of goods, property rental, intermediary services, etc. , which were operated under market economy. As well, it＇s a legitimate and regula- ted market selection with the help of scientific evaluation and contending mechanism. The Assets Audit from the Twelfth Five - Year Plan of National Audit Office will reinforce the audit of significant fields, such as construction bidding, procurement, fund management, quality control, etc. The audit of construction bidding is a means to investigate, ensure and evaluate the credibility, legitimacy and efficiency of the bidding process.