Research On Government Procurement Tracking Audit Of X Public Hospitals In M Province

At this stage,China’s economy continues to develop,with national fiscal expenditures exceeding 22 trillion yuan and government procurement expenditures of 3.5 trillion yuan,accounting for 16% of all fiscal expenditures.Government procurement funds account for such a large proportion of the overall fiscal funds,and the effectiveness of government procurement funds is the main object of audit and review by audit institutions.How to conduct effective government procurement audits in order to improve the efficiency of national fiscal expenditures is an issue that audit institutions need to study at this stage.Today,government departments are constantly deepening reforms.Government procurement audits are gaining momentum in China.The concept of full audit coverage proposed in 2013 proposes to expand the scope of audits for state-owned assets,government procurement,financial funds,and the performance of economic responsibilities and policy implementation of leading cadres,and strive to achieve full audit coverage.However,the concept of full audit coverage is not only to expand the audit scope,but also should be organized,focus on the key points,pay attention to details,and conduct full coverage audits efficiently.The introduction of the concept of full audit coverage has raised the requirements for government procurement audits.It not only strengthens the performance management of financial funds,but also closely follows the development of social economy.It is of great significance for safeguarding civil rights and promoting deeper reform of the country.Under the conditions of full audit coverage,China’s government procurement laws and regulations have been continuously improved,the audit methods of auditing institutions have been continuously innovated and the audit supervision procedures have been continuously optimized,and procurement audits have gradually developed in the direction of government procurement tracking audits.At the same time,the awareness of the rights of the masses has gradually increased,and the public has also paid more and more attention to the rationality and legitimacy of government procurement activities and the effectiveness of government procurement implementation.Through the study of the previous literature,it is found that most of the previousgovernment procurement audits are traditional audit methods,and few audits are conducted by the auditing agency alone.Although the government procurement audits,which are mainly post-event audits,can be found to be corrupt and illegal Behavior,but the financial funds have caused losses that are difficult to recover,and there is no follow-up rectification of post-examination issues.The results of the audit have not been used properly,which is particularly detrimental to the development of government procurement.Under the new situation,the national audit should be problem-oriented,and at the same time advance the audit entry point in time,explore the application of the follow-up audit model to the government procurement audit,prevent corruption and corruption,fulfill the supervision responsibility,and strive to promote the healthy development of the government procurement business to promote Modernization of national governance.This article takes the government audit of M hospital in X city as the research object,discusses the basic situation and implementation process of government audit in M hospital of X city,puts forward the problems of government procurement audit and proposes solutions.Put forward the necessity and feasibility of government procurement follow-up audit,and design government procurement follow-up audit plan from procurement project establishment stage,procurement implementation stage,procurement contract fulfillment stage,procurement supervision mechanism,which will help to improve the relevance of China government procurement follow-up audit Enlightenment makes the audit work of the auditing organs more efficient and effective.Now auditing agencies implement government procurement tracking audits,which not only better understand the basic process of government procurement,but also provide practical basis for the revision of legal provisions,help to improve the revision of China’s government procurement law,and provide constructive recommendations for internal procurement audits of units.