Research Of Governmentprocurement Audit In China

Since 1996,China's implementation of government procurement in Shanghai,government procurement development,after thirty years of practice,to improve the utilization efficiency of public funds,strengthen macro-control,active market economy and promote the anti-corruption,protection of national industry plays a more important role,has become an important economy in China growth point.However,China's government procurement audit of the growth rate,can not keep up with the rapid development of China's government procurement rate,to guarantee the work of China's government procurement can be healthy and orderly,put forward a more comprehensive and more urgent demands on our government procurement audit work.In this paper,the status quo of government procurement audit in China,the government procurement litigation in Chongming as a case,a detailed analysis.The practice of the western developed countries for many years has proved that good government procurement audit can regulate the behavior of government procurement so as to make it a "bargain under the sun".The work Chongming County,as a microcosm of China's government procurement business,which exposes the preparation of bidding documents is not reasonable,the auditor competence,audit failed to intervention,post processing mechanism of low efficiency,lack of supervision,not only is the Chongming area this is the case is very representative in nationwide.Careful analysis is not difficult to find,to carry out government procurement audit work of our country is faced with many factors,such as regulatory responsibilities are not clear,difficult to obtain audit evidence,the legal system is not perfect,development,human factors and so on.In view of this situation,put forward to strengthen the construction of legal system,involved in the procurement audit work in advance,for the entire supervision,improve audit personnel quality,strengthen the audit supervision,construction of digital data platform,hoping to enrich the system of government procurement audit in China,reference.Government procurement audit is not immutable and frozen,need to constantly according to the situation of new forms,new gradually improve,in order to cope with our increasingly complicated government procurement work.