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党的十七届五中全会充分肯定了市场在资源配置中的基础性作用,而招标投标制度,作为一种市场优化资源配置、提高经济效益、保证项目质量的交易制度,在推进我国经济体制改革、培育和规范市场体系,预防和惩治腐败交易行为,健全诚信自律机制和社会监督体系促进城市健康发展和社会和谐进步等方面取得了令人瞩目的成绩。但与此同时,由于市场的发育还未规范,各方的市场竞争激烈,招投标在具体的操作中存在不少问题,尤其是不正当的竞争行为存在,出现串通投标的行为,抬高和压低标价,共同损害了招标人的利益,招标投标领域也已成为了市场交易活动中腐败事件的高发区,这需要招标单位加强财务风险的防范,这是财务人员在进行招标过程中需要注意的问题。
The Fifth Plenary Session of the 17th Central Committee of the Party fully affirmed the fundamental role of the market in the allocation of resources. The bidding and tendering system, as a trading system that optimizes the allocation of resources, improves economic efficiency and guarantees project quality in the market, We have made remarkable achievements in reforming, fostering and standardizing the market system, preventing and punishing corrupt transactions, improving the system of honesty and self-discipline and social supervision, and promoting the healthy development of cities and social harmony and progress. However, at the same time, due to the fact that the development of the market has not yet been standardized and the market competition of all parties is intense, there are many problems in the specific operation of the bidding and tendering. In particular, unfair competition exists and the acts of collusive bidding, Lower the bidding price, and jointly damage the interests of the tenderee. The field of bidding and tendering has also become a high incidence area of corruption events in the market trading activities. This requires the bidding units to strengthen the prevention of financial risks, which is the financial personnel who need to pay attention to during the bidding process problem.