论文部分内容阅读
政府采购是财政资金使用的大项之一,往往额度较大,如监督不到位极易出现漏洞,乃至发生腐败问题。因此,对政府采购行为加大审计监督力度,是规范政府采购行为,促进财政资金合理使用,提高资金使用效益,建设节俭型廉洁政府的重要手段。本文仅就政府采购审计的对象、内容及方法,予以粗浅的探讨。
Government procurement is one of the major items for the use of financial resources. Often, the quota is large. If the oversight is not in place, it will easily lead to loopholes and corruption. Therefore, increasing audit supervision of government procurement is an important means of regulating government procurement, promoting the rational use of fiscal funds, improving the efficiency of capital utilization, and building a frugal and clean government. This article only on the object of government procurement audit, content and methods, to be superficial discussion.