政府采购是我国财政体制进一步改革的重要内容。它有利于提高预算资金的使用效率 ,减少政府各种寻租行为。预算改革是进一步推行政府采购改革的必要条件。应采用零基预算等方法 ,提高预算编制的科学性 ,并加强预算对财政资金使用的监督。充分发挥政府采购的优势 ,还需要对预算执行程序、预算会计制度、国家金库制度等进行必要调整。 Government Procurement is an Important Content of Further Reform of China’s Financial System. It helps to improve the efficiency of the use of budget funds and reduce government rent-seeking activities. Budget reform is a necessary condition for further implementing the government procurement reform. Zero-based budgeting and other methods should be adopted to improve the scientific nature of budgeting and strengthen the budget supervision over the use of financial funds. Give full play to the advantages of government procurement, but also need to budget implementation procedures, budget accounting system, the national treasury system to make the necessary adjustments.