Empirical Analysis Of Information Disclosure In Government Procurement And Legal System Improvement

As a major research subject of fiscal law and tax law,the discipline of fiscal and tax law has made remarkable progress in recent years,but most of the research is mainly concentrated in the field of tax law,and the research results in the field of fiscal law are relatively few.As an important means of controlling government expenditure,the government procurement law is more and more important in the field of financial law,but the academic research on the legal system of government procurement is not enough.In today’s complex market economy environment,driven by various interests,violations of laws and regulations around government procurement are still banned.The opaque and information asymmetry of government procurement is one of the main reasons.The disclosure of government work information is an inevitable requirement of the development of the times.The government procurement law of our country makes it clear that the government procurement information must be fully open.The disclosure of government procurement information strengthens the degree of market competition of government procurement,improves the efficiency of using financial funds,guarantees the publican defined right to know,expands the scope of supervision,and plays a positive role in maintaining the credibility of the government.It is the legal protection of administration according to law and clean administration.It also plays a powerful role in warning and deterring all kinds of power rent-seeking and corruption.The disclosure of government procurement information has been developing well in recent years in China.However,due to the late start of the government procurement work,the lack of awareness of the disclosure of government procurement information,the lack of attention to the degree of attention,and the inadequate legislative technology and administrative level,Caused the gap and conflict of legal regulation,on the one hand,it leads to the lack of public implementation of government procurement information,which ultimately affects the implementation of the legal system,on the other hand,it leads to the practice of practical departments at all levels.There is room for improvement due to the general failure to disclose government procurement information as required by relevant government procurement regulations.This paper attempts to take the information disclosure system in the legal system of government procurement as the foothold,and through random sampling,to determine all 203 government procurement items sold by public security organs at all levels in Jiangxi Province during September 2018 as research samples,through online inquiry and the way provided by the procurement unit,detailed information such as the transaction announcement,procurement documents,procurement contracts,and assessment status of all sample cases were collected,and questionnaires were sent to the relevant purchasing unit staff to understand the legal awareness level of government procurement.After fully mastering relevant materials and data,supplemented by statistical methods,caring out the index analysis,data statistics and rule summary of the sample cases to analyze and evaluate the information disclosure status in government procurement activities from the perspective of empirical analysis.Finally,the problems of incomplete information disclosure type,low information disclosure quality and poor information disclosure and sharing channels were considered to be relatively prominent.The parallel conflicts between the bidding law and the government procurement law in government procurement activities and the overlapping of the development and reform departments at all levels and the financial departments have resulted in the fragmentation of government procurement information disclosure channels,resulting in horizontal sharing of government procurement information and vertical sharing channels,improving the difficulty and cost of obtaining information from government procurement demand.The government procurement law authorizes the people’s governments at or above the provincial level and their authorized departments to set procurement quota standards,but it does not clearly restrict and supervise the legal authorization,thus forming a certain amount of discretionary space and causing some government procurement projects to break away from the scope of the government procurement law.The multi-function role of the government procurement supervision mechanism and the financial departments at all levels in the field of government procurement has made the enthusiasm of the financial departments at all levels to exercise supervision over the government procurement information generally insufficient,resulting in a marked weakening of supervision,in addition,at present,the personnel who implement specific procurement work in the government departments do not know enough about and understand the information disclosure system of the government procurement law,and the supervision of the government procurement supervision department does not form a clear requirement for the examination of its legal literacy.The self-correcting consciousness of government procurement information disclosure units is weakened,which leads to incomplete factors and low quality of government procurement information disclosure.The lack of legal liability regulation on the disclosure of government procurement information has resulted in a lower illegal cost of disclosure of government procurement information,and insufficient warning and deterrent forces,although the regulations on the implementation of the government procurement law and some supporting regulations of the ministry of finance try to strengthen the legal responsibility for the illegal behaviors of government procurement information disclosure,they are suspected of breaking the rules of the superior law,which further aggravates the situation of incomplete elements and low quality of government procurement information disclosure.The public relief system of government procurement information is too prominent to protect the administrative power,which leads to the narrow scope of relief objects and the complicated and lengthy relief procedures,which is not conducive to the protection of the relief object undefined right to know about government procurement information.It also suppressed the will of the public to exercise supervision over government procurement.In view of the existence and causes of the above-mentioned problems,this paper suggests that the main countermeasures should be to amend and perfect the law of government procurement,adjust the division of power of government procurement,and integrate the open channels of government procurement information,further expand the government information disclosure content,establish a foreign body supervision and third-party audit mechanism,strengthen the legal responsibility of government procurement information disclosure,expand the government procurement relief object,optimize the relief procedures and other methods,and improve the shortcomings of the government procurement information disclosure link.