Research On Audit Supervision In Government Procurement In China

Government procurement audit supervision as an important part of government auditingsupervision, has been one of the focus of the audit organs at all levels to work.Especially in2003,the government procurement law of the People’s Republic of China issued and implemented, forauditing organs at all levels to carry out the government procurement audit work provides thepractical and legal basis.Effective development of government procurement audit for seriousnational financial and economic discipline, expose, stop and correct the violation behaviorexisting in the government procurement activities, to safeguard the unity of the country’s decree,and the government procurement market economic order, promote the governments at all levelsto strengthen the government procurement funds expenditure management, played an importantand positive role.Paper first defines the concepts of government procurement and government procurementaudit supervision, analyses the government procurement audit supervision of the meaning ofgovernment procurement.On this basis, analyzed the main problems of the current our countrygovernment procurement audit supervision.On the analysis of the major foreign countrygovernment procurement, on the basis of audit supervision experience, puts forward thecountermeasures and Suggestions of perfecting our country’s government procurement auditsupervision.Thesis is divided into five parts: the first part of the introduction, this part elaborated thepaper selected topic background, the theoretical and practical research significance, governmentprocurement audit supervision of the relevant research both at home and abroad and the thesisthinking methods.The second part is the government procurement audit supervision andoverview of the main concepts and basic theory, this part mainly introduces the related conceptsof government procurement and government procurement audit, and audit the main content ofthe work process.The third part discusses the problems of government purchasing audit, this partpoints out that our country government procurement audit in the audit on the basis ofconstruction and the guarantee of auditing independence, complete coverage of the audit, theaudit team and performance audit is still exist many problems.The fourth part mainly foreigngovernment procurement audit supervision experience and its enlightenment. This part embarksfrom the America, Japan, Spain government procurement system, summarizes the centralizedgovernment procurement,decentralized government procurement, combining centralization anddecentralization type government procurement three procurement mode, and the three nationalgovernment procurement audit supervision characteristics analysis.The fifth part puts forward the countermeasures for our country government procurement audit reform thinking, this part inview of the problems of government purchasing audit in our country, puts forward the reformproposals.