A Study On The Evaluation Index System Of Shanghai Municipal Government Procurement Performance Auditing

In1990’s, based on the international experience, China began to do the management system reform on public finance expenditures including the government procurement. With the20years’development, China has set up the government procurement regime, expanded the purchase scope with the rapid increase of procurement volumes. Looking at the development of the regime, we can see the trend of China’s government procurement which was from the original purpose regulating the finances expenditures to focus on funds efficiency and the functions of government policies recently. Under this circumstance, government procurement becomes the emphasis of the theory study and the hot focus from the National People’s Congress, Audit Committee, public and media.This article tries to establish the auditing assessment system on the government procurement efficiency under the guidance of theories on performance audit and government procurement, set up the appraisal index system which conforms to the practice and conduct easily from the3E angels (Economy, Efficiency and Effectiveness). During the auditing work, the mentioned index would be applied to make appraisal on the government procurement efficiency, different cases would be introduced to show the procurement funds efficiency and the impacts of the procurement policies. All in all, this article would provide references to enhance the government procurement system, improve the government funds efficiency and exert the functions of procurement policies.