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集中采购是政府向外采购支出的主要方式。虽然我国政府集中采购以《政府采购法》作为依据,但是由于我国政府实行集中采购的时间并不长,集中采购管理制度不完善,采购工作人员在采购过程中仍然会遇到很多问题,导致采购效率低,政府的财政支出资金得不到科学、合理的利用,甚至有的采购人员利用职权之便,从采购过程中谋利。加强政府内部控制,包括财政预算控制、同一工作由不同单位部门完成和加强集中采购管理制度,有利于降低政府集中采购成本,防止工作人员相互串通包庇,起到规范集中采购秩序的作用,加强内部控制,对提高集中采购效益具有重要意义。本文将针对加强政府集中采购的内部控制提出解决措施。
Centralized purchasing is the main form of outward purchasing by the government. Although the centralized procurement of government in our country is based on the “Government Procurement Law”, due to the fact that the centralized procurement process is not long enough and the centralized procurement management system is not perfect, the procurement staff will still encounter many problems during the procurement process, resulting in procurement Inefficient, the government’s financial expenditures funds are not scientifically and reasonably utilized, and even some procurement staff to use their power to make profits from the procurement process. Strengthen the internal control of the government, including budget control, the same work completed and strengthened by different departments and departments centralized procurement management system is conducive to reducing the government centralized procurement costs, to prevent staff collusion between each other, play the role of regulating centralized procurement order, to strengthen the internal Control, to improve the efficiency of centralized purchasing is of great significance. This article will focus on strengthening the government centralized procurement of internal control measures proposed.