Research On The Audit Of China’ Government Procurement

Government Procurement Law of the People’s Republic of China was put into practice in June 2002 and Government Procurement Law Implementation Regulations of China came into effect in March 2015.During that period, China’s scale of government procurement grows from small to large and items from less to more. At the same time, our country’s audit mechanism of government procurement continues to improve. Audit conducted for government procurement continues to expand and deepen, which effectively promotes the development of China’s government procurement.This article analyzes the status quo and problems of our country’s audit on government procurement and concludes the necessity to improve the audit mechanism of government procurement. Through the case analysis of M Hospital’government procurement audit, this article deducts the process and issues appeared from a practical point of view and proves that it’s a real need to improve the audit mechanism. Then this article introduces the audit mechanism of government procurement of United States, Germany and South Korea, focusing on their legal system, audit oversight mechanism and Government Procurement relief system. At last, the author put forward four suggestions, including the construction of regulations and mechanisms, strengthening audit before an event and during the operation as well as the afterward oversight, enhancing performance audit concept, further improve the index system of government procurement audit.Audit mechanism of government procurement audit involves both macro-level governance system innovation and micro-level indicator system, which is a systematic project. And I also try to analysis our country’s audit mechanism of government procurement from not only the macro-level but also the micro-level as to raise suggestions as complete as possible.