问题导向视角下开展政府采购跟踪审计的思考  

Research on the Follow-up Audit of Government Procurement from the Perspective of Problem Orientation

作　　者：吴健茹 朱殿骅[1] 孙勇阁 

机构地区：[1]军事经济学院军队审计系

出　　处：《财政科学》2017年第8期108-115,共8页Fiscal Science

摘　　要：政府采购是市场经济国家强化公共财政支出管理的一项有效制度,是国家治理体系当中的重要内容。从财经管理的角度,当前政府采购领域主要存在采购预算编制不规范、采购预算执行不严格、采购内部控制不健全和采购监管制度不科学等问题。为此,有必要充分发挥审计监督的独立性、专业性和权威性优势,以问题为导向,对政府采购开展跟踪审计,从而实现前移监督关口、实现全面覆盖,持续正风肃纪、遏制腐败行为,节约财政资金、提高采购绩效,堵塞制度漏洞、促进法规健全。做好政府采购跟踪审计,包括要编好跟踪审计计划、做好跟踪审计准备、抓好跟踪审计实施和用好跟踪审计成果。Government procurement is an effective medium for strengthening the management of public expenditure of market economy countries, and is also an important part of the national governance system. From the perspective of fiscal management, the main problems of the government procurement system are inadequate procurement budget preparation, lax budget implementation, imperfect internal control of procurement and unscientific procurement supervision system. Therefore, it is necessary to carry out follow-up audit of government procurement, give full play to the independence, professionalism and authority of audit supervision, put forward the supervision point, realize comprehensive coverage, curb corruption continually, save fiscal funds, improve procurement performance, and plug the loopholes in the system and promote the regulations. It is also necessary to make a good follow-up audit plan, do good follow-up audit preparations and enhance the follow-up audit implementation and make good use of follow-up audit results.

关 键 词：政府采购 跟踪审计 采购预算 采购绩效 采购监管 

分 类 号：F812.45[经济管理—财政学]