Research On Performance Audit Of Government Procurement

Government procurement, is defined as government and its affiliates purchase commercial products and services in accordance with the relevant mandatory method and procedure, for the smooth operation of its daily administration activities and public services. Government Audit has important implication on standardization of government procurement, cost saving, fund efficiency and government probity. Performance Audit, always referred as "3E"audit, is an appraisal of the economics, efficiency and effect on the audit targets. Government procurement performance audit is an appraisal of the compliance, economic, efficiency and effect of government procurement.Along with the arising of government procurement scale and scope, and public concerning on the efficiency of government procurement, the government procurement audit is transforming from traditional reality oriented to effect oriented. The Audit Development Plan2008-2012issued by the State Audit Office has announced to enhance performance audit from all aspects to improve economic, efficiency and effect of fund allocation and usage. It aims to achieve the target of performance audit in2012. Due to various reasons, the theoretical frame, law regime and scientific audit technology and method of government audit has no mature and uniformed system, there are various limits on the government procurement performance audit.Thesis studies the current status and issues of government procurement performance audit of Province A, summarizes6main problems (including accounting information distortion, lack of audit guidance, uncompleted indicator system, audit evidence, auditor). In addition, this thesis analyzes the detailed practice of government procurement performance audit of Province A, including project determination, on-site audit performance, appraisal of audit outcome, audit suggestions. It also provides some practical suggestions on how to improve the audit performance on government procurement performance, how to improve efficiency of government fund usage, such as combination of government procurement performance audit and finance audit, legislate government procurement performance audit principle, establish appraisal criteria, improve method and procedure, enhance monitor and human resource training.