Government Procurement Performance Audit Problem Research

China's earliest procurement case occurred in 1994,the government of Shanghai to buy equipment through loans,lenders government public bidding,the government found that it can save money,so in the country to promote the pilot,and achieved good results.In January 1,2003,the government promulgated and implemented the government procurement law,and achieved good results.In January 1,2003,the government promulgated and implemented the government procurement law,and achieved good results.The implementation of the government procurement law promotes the development of our society,improves the efficiency and effectiveness of the use of fiscal funds,avoids waste,and promotes the building of a clean government.However,compared with western countries,China's government procurement appears late,the implementation time is short,generally speaking,there are still some imperfections in the process of government procurement.China's first implementation of government procurement performance audit in 2005,the government of Shenzhen in order to implement the governance plan to improve the effectiveness of the government of Shenzhen,and has been strongly supported by the higher authorities.It is mainly to evaluate the economy,efficiency and effectiveness of government procurement,to find out the problems of the government in the procurement process through the audit,the audit recommendations.In this way,we can make the procurement more fair,just and open,and improve the transparency of the government.The government of Shenzhen has achieved good results,the other provinces of the procurement performance evaluation,audit,which promotes the development of government procurement system.This article first discusses why we should choose the government procurement performance audit of the subject,so that we have some understanding of it,followed by its research significance.Then collect the main literature,in order to analyze the research status of current stage,analysis of the existing government performance audit in China procurement,to explore the nature of reason,then puts forward suggestions and countermeasures according to the actual situation of our country,by the end of the M provincial government procurement performance audit case provides the basis for this paper.