Research On Performance Audit About Government Procurement

Since January 1, 2003 ,the PRC Government Procurement Law has been implemented, it played an important role in regulating government procurement, saving expenditure, improving effectiveness in the use of funds, and so on. But through the investigation on administrative institutions and the implementation of the budget audit, the audit survey found that there are still many problems of the government procurement system, and the audit supervision should be strengthened. Our government procurement audit work is a higher starting point and goal, when using the performance audit to supervise government procurement activities, and evaluate objectives. The government will promote the development of the procurement system. Based on the difference between domestic and international government procurement performance audit.This thesis comes to the positive significance and necessity of the government procurement performance audit. At the same time, on the basis of the investigation about the implementation status of China's government procurement performance audit, comparing to abroad, the thesis will analysis the problems existing in our country. Then it will draw on advanced foreign theories and development experience for some proposals and measures. Finally, this thesis will take the performance audit of Shenzhen City Health System medical equipment procurement as an example to support realistic view basis.Specific items include: discuss the positive significance and importance on the implementation of the government procurement performance audit, and to explore the current situation in China and difficulties; Based on the analysis internal and external environment, the principle, and the content of government procurement in China to discuss the performance of the audit work for using to make concrete reality viable means of implementation; combining to discuss how the performance be used in the activities of government procurement.