Research On The Performance Audit Of Government Procurement

Government procurement audit is a special audit, which involves fiscal, trade and industrial policy, is a very comprehensive auditing. The performance audit also known as the "3E" audit, is a appraisal of the resources, efficiency and effectiveness'use. At present, China's Government Procurement focused on platform design, system construction, improve the laws and regulations in such areas, but lack the government procurement performance audit, while the United States, Britain, Australia and other developed countries, the basic performance audit are on the front. So the government audit's present situation will inevitably change, financial audit and performance audit combined will become a national audit of the development.Based on the domestic and foreign government procurement performance audit of the history and current situation's research and induction, elaborated the importance of positive role of China to carry out, so this study has academic value and practical significance. This article using case study method to analysis its status and Shenzhen medical equipment procurement's pilot analysis.The results show that the Government Procurement Performance Audit lack of legal basis; lack of accountability mechanisms; lack of reasonable talent selection mechanism; audit department and other regulatory functions of the cross urgent need to address. According to China's national conditions and international experience, respectively from the environment, objectives, contents, ways and means in terms of government procurement performance audit in China to carry out performance audit indicator system, will help our country improve the quality of government procurement performance audit work and play the real value of the work.