我国政府采购自建立以来取得了较好的效果,在增强了国家宏观调控能力的同时能够正确引导市场经济秩序、调节企业竞争行为等方面发挥了重要作用。从目前来看随着我国当前国民经济的发展,政府在采购规模范围等方面飞速增长,但是政府在采购内部控制制度方面存在的一些缺陷开始暴露出来,地方政府频频爆出采购丑闻,这其中存在的问题及原因值得我们思考。本文以深圳大运会采购案为例,分析大运会采购过程中出现的问题及原因,并通过对其的研究发现得出有益的启示。并对我国以后如何进一步完善政府采购内部控制提出对策建议。 China’s government procurement has achieved good results since its establishment, and has played an important role in strengthening the state’s macro-control ability, correctly guiding the market economic order and regulating the competition of enterprises. At present, with the current development of national economy in our country and the rapid growth of the government in the scale of procurement, some shortcomings of the government in purchasing the internal control system have begun to emerge. There are frequent procurement scandals in local governments, The problems and reasons are worth thinking about. This article takes the case of Shenzhen Universiade purchase as an example to analyze the problems and reasons that appear during the Universiade procurement process and draw useful enlightenment through the research findings. And put forward countermeasures and suggestions on how to further improve the internal control of government procurement in the future.