Centralized Procurement Audit Of The Government

Establish a sound audit system for the centralized procurement of government to promote public expenditure reform, strengthening financial management, and promote the healthy development of national significance. In this paper, the basic theory of the audit, based on the latest research from home and abroad, the government centralized procurement audit of the basic content, uniqueness and significance, that the government focus on government procurement audit is the main focus on procurement, budget, procedures and financial reality, and effectiveness of the legal review to evaluate the audit opinion issued an economic form of supervision. It has a target specificity, broad scope, comprehensive evaluation and policy characteristics; combing through centralized procurement of advanced foreign government audit experience, combined with the specific situation of China's government procurement, from the behavior of the authenticity of the centralized procurement, compliance and effectiveness of the three perspective, to establish a workable and effective evaluation system audit that the procurement should be from the perspective of the parties and the procurement of two probe the authenticity of government procurement, specifically, the real parties to the procurement The review of the procurement from the procurement department of supervision and management of the preparation, procurement methods and the authenticity of the financial revenue and expenditure review of the procurement activities of procurement and related fiscal and financial revenue and expenditure review of the authenticity and the authenticity of the supplier qualification three areas for review; from the procurement budget, purchasing, bidding process and the agent for the operation of four dimensions of evaluation index system established the legitimacy of government procurement; from the centralized procurement of project approval, implementation and effectiveness of procurement and use of the results Analysis of macro and micro indicators point to establish the performance of government procurement. Such an audit evaluation system will help standardize the procurement process effectively plug the loopholes, and eliminate hidden dangers and prevent fraud, protect property, and ultimately enhance the policy of government procurement, transparency, efficiency, profitability, and improve government's ability to govern so that the Government can better focus on procurement for social harmony and development services.