Research On Government Procurement Management Of The Tax System Of Yangjiang

Government procurement activities started as a pilot scheme in 1996 in China and it was fully implemented nationwide in 1998. After more than ten years of practice, the scale of government procurement activities expanded significantly both in terms of scope and expenditure. Government procurement has been playing an increasingly important role in the government expenditure. Strengthening the management of government procurement, and building the "sunshine procurement" of the national tax system, that can not only improve the utilization efficiency of financial funds, but also improve the open, transparent and standardized of the government procurement, what is more prevent and control the corruption from the source. That has important theoretical and practical significance.This paper uses the literature research method and the empirical research method. It also uses the national tax system of Yangjiang which is the grassroots level budget units of the national tax system as the research object. By applying the basic theories of government procurement management, this paper has analyzed the problems on present government procurement management within national tax system of Yangjiang, as well as reference to the practical experience of government procurement management at home and abroad. On this basis, this paper gives some suggestions to improve the government procurement management of the national tax system: to perfect the organization setup and the budget management of the government procurement, to enhance the effectiveness of government procurement methodology, to strengthen the construction of professional procurement team, to improve the procurement supervision mechanism and performance evaluation system. All these suggestions can perfect the government procurement system, and give full play to the functions of government procurement.