财政投资项目招标阶段审核控制相关问题研讨

Discussion on Issues Related to Audit Control in the Bidding Stage of Financial Investment Projects

财政投资项目招标阶段审核作为财政资金事前控制的最后一个节点,至关重要。为了提高招标阶段评审效能,降低项目施工过程中的合同管理风险,对该阶段的审核工作进行研究是必要的。基此,分析了目前招标阶段审核存在的问题,认为:招标阶段审核的关键点在于,项目基本建设程序合规性、招标文件编制合理性、招标图纸和措施方案、招标控制价和工程量清单等4个方面。最后,为保障财政资金规范、安全、有效运行,构建了更加高效,与转变政府职能改革相适应的招标最高限额审查制。

As the last node in the prior control of fiscal funds,the review of the bidding phase of fiscal investment projects is very important.In order to improve the evaluation efficiency of the bidding stage and reduce the risk of contract management in the project construction process,it is necessary to conduct research on the audit work in this stage.Based on this,it analyzes the existing problems in the current bidding stage review,and believes that the key points of the bidding stage review are the compliance of the project’s basic construction procedures,the rationality of the bidding documents,the bidding drawings and measures,the bidding control price and the list of quantities Wait for 4 aspects.Finally,in order to ensure the standardized,safe,and effective operation of fiscal funds,a more efficient bidding ceiling review system that is compatible with the reform of government functions has been constructed.