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绩效审计是一项复杂的系统工程,内容涉及对照法律法规和相关标准对资金使用效率、任务完成情况、资源配置水平等进行合理性与有效性评估。在新时期,对我国政府采购工作进行绩效审计需要设定更高的起点与目标,以保证政府采购工作向着健康、有序、可持续的方向发展。本文以此为视角,阐述了政府采购绩效审计的内容、必要性与目标,对其现实瓶颈和成因进行了系统分析,从多个层面给出了优化政府采购绩效审计可供选择的路径。
Performance audit is a complex systematic project, which involves evaluating the rationality and effectiveness of capital utilization efficiency, task completion and resource allocation level according to laws and regulations and related standards. In the new period, the performance audit of our government procurement needs to set a higher starting point and goal to ensure that the government procurement work toward a healthy, orderly and sustainable direction. From the perspective of this paper, this paper expounds the content, necessity and goal of the government procurement performance audit, systematically analyzes its actual bottlenecks and causes, and gives the path to optimize the audit of government procurement performance from multiple aspects.