政府采购是预算执行的重要环节,也是预算资金及其他公共资金主要开支去向,其涉及资金规模巨大、利益主体众多,采购的物品、服务和工程等种类庞杂,采购形式也多种多样。加强政府采购管理和监督,能大大提高财政绩效及至整个经济资源的配置效率,对清除腐败现象也至关重要。但是,政府采购面广量大,过程复杂,加之法律制度建设仍不够完善,政府边界和职能失之明确导致越界作为并产生过 Government procurement is an important part of the implementation of the budget. It is also where the major expenditures for budgetary funds and other public funds go. This involves huge amounts of funds, numerous stakeholders, complex types of goods, services and projects purchased, and various forms of procurement. Strengthening government procurement management and supervision can greatly enhance financial performance and the efficiency of allocation to the entire economic resources and is also crucial for eliminating corruption. However, there are a large number of government purchases and complex processes. In addition, the construction of the legal system is still not perfect. As a result, government boundaries and functions have been clearly lost and cross-border activities have taken place