论建立政府采购审计评价体系-MPA专业论文.docxVIP

摘要本文选取我国目前公共支出管理体系中“三大”制度之一的政府采购 摘要 本文选取我国目前公共支出管理体系中“三大”制度之一的政府采购 制度作为分析对象，从国家审计的视角，探索政府采购审计评价体系的建立 和完善。本文的基本观点是：政府采购使用的是公共资金，无论从理论上还 是实践上都要求国家审计参与进来，并使之成为审计监督的重点。由于我国 对政府采购支出的政府审计开展较晚，对政府采购支出的审计评价还停留在 “真实性”、“合规性”阶段，尚未提高至效益性评价的高度，所以有必要从 审计的视角出发，在掌握政府采购过程各环节特点的基础上，结合公共财政 支出的基本目标，运用重要性原则建立审计评价体系。审计评价体系具有定 量评价和定性评价相配合，微观指标和宏观指标相结合的特点，不仅审计政 府采购的真实性、合规性，还要审计政府采购的效益性。所谓效益性是由经 济效益、社会效益和环境效益三个方面组成的。审计评价体系作为审计工作 的基本依据，应是可操作性的、行之有效的。运用审计评价体系，不仅能对 政府采购活动作出客观、公正的评价，而且能促进政府采购水平和效益进一 步提高，让纳税人放心，让社会公众满意。 [分类号j F239 ThistfiesistakesgovernmentproctLrementasltaeanalysisobjectandexplores ThistfiesistakesgovernmentproctLrementasltaeanalysisobjectandexplores the way to establish the appraisal system for govemment procurement from the view ofstaie audit．The basis viewpoint 0fme flaesis is：theo栅cally,govemment procurement is an effective meflsure to perfect the managememt of file pubic expelldittre．Sincegovemmentprocurementusesthepubliccapital and thereis a gap belween its theory and its pl倒dce．state audit should be taken and 蓼lvellm删pfo(衄烈nent wm be the key point ofstate audit．Because state audit of our counlrys govemment procurement exlxmditure was carded out quite recently, 1}】e audit印掣吐迸for gov锄maent procurement is still on the stage ofauthendeity andwalidity,butnotefficiency，itisnecessarythatthemainaudit印弘醯妯system should be detemained∞cordiI坞to the m曲痢ali_ly principle．The audit applaisal system has such chamaefisfics鹤com蝴on ofqL随蚰斑ive and qualitative嗽 combination of micro and macro economy．It can be divided into two levels as validity and e位ctlveness．It includes economical effidency,social efficiency and environmental efficiency．As the finrd appraiSal basis for audit,the audit appraiSal system is operatable and effective．The audit appraisal system can not only appraise govemment弘o(加锄锄t objectively and fairly,but also既血mce the level and efficiency ofgovernment procurement,which wm satisfy the government and the public． [Key Words]Govdnment Pmctrement,Audit,Appraisal System 2 前