The Research On Performance Audit Of Government Procurement

Recently with the rapid economic development of our country,Government departments have been deepened the reform and the performance audit of government procurement has gotten rapid advance.With the development of the government procurement scale and scope of the audit institutions,the government procurement audit gradually develops to the government procurement performance audit.At the same time,the public have paid more and more attention to the rationality,legality and effectiveness of government procurement,who own an elevated consciousness of the people's rights.Performance audit of government procurement is the product of the demand of the economic society and people.Through audit institutions,it evaluates government fiscal fund procurement activities around the economy? the effect and efficiency?Also it helps to achieve the optimal allocation of financial capital ? maintain the social economic order and build a clean government.In a word,we should study the government procurement in the existing problems in performance management and evaluation to build a better operational model of government procurement performance audit.To sum up,government procurement performance audit has gradually become the core issue of modern government audit.although in the problem of the performance audit of government procurement in china started late,many laws and regulations are not perfect.The lack of specific guidance in specific job specification makes our country government procurement in carrying out all kinds of problems in process of performance audit,limiting its development.Also to have a certain influence on the development of the cause of the audit in our country.Thus,to carry out the government procurement performance audit and improve the status quo of its existence has positive meaning for the development of audit in our country.Based on the H city as the research object and Fully understand the theoretical basis of government procurement performance audit,this content explores the situation of the government procurement performance audit and implementation.Through preparation ? methods ? content of the audit,we analyse the implementation of the government procurement performance audit.As a result,we can conclusion how to improve general relevant inspiration of our country government procurement performance audit.This research framework can be roughly divided into six parts.First,Theintroduction part.This part introduces the significance and academic value of our topic to know the research status at home and abroad.Also,Research ideas and methods are introduced in this part too.Second,overview of the theories about performance audit of government procurement.Third,introduce the situation and processes of performance audit of government procurement of H city.During this part,we can know the basic situation and previous preparation of Performance audit of Government procurement,which can help us to make the case analysis of H city more deeper.Next part summarize the effect analysis of Performance audit of Government procurement of H city.So,we can get the enlightenment of Performance audit of Government procurement at the last part.