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政府采购制度是现代各国政府宏观调控的重要手段,而预算是政府采购的源头,也是政府采购过程中十分重要的一个环节。政府采购预算支出,不仅关系到纳税人的钱是否花在刀刃上,也关系到政府的自身形象,是政府履行职能的大事。文章结合以往《政府采购法》与《预算法》在衔接适用中存在的矛盾与困境,分析《预算法》的最新修改给我国政府采购法律体系改革带来的重大影响与方向指引,从而进一步探究我国《政府采购法》的改革路径和发展方向,以期对政府采购改革实践提出自己的一点想法和思考。
The government procurement system is an important means of macro regulation and control by modern governments in all countries. The budget is the source of government procurement and also a very important link in government procurement. Government procurement budget expenditure, not only related to the taxpayers spend money on the knife, but also related to the government’s own image, is the government to fulfill its functions. Based on the contradictions and dilemmas existing between the “Government Procurement Law” and the “Budget Law” in the past, the article analyzes the significant influence and direction guidance brought by the latest revision of “Budget Law” to the reform of the legal system of government procurement in our country so as to further explore China’s “Government Procurement Law,” the reform path and direction of development, with a view to government procurement reform put forward their own ideas and thinking.