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作为加强政府财政资金管理的重要手段,在许多国家经济活动中占有重要地位。据欧盟测算,政府采购资金额占其成员国国内生产总值的15%,发展中国家更是高达20%。政府采购是国际贸易谈判的重要内容,而我国的政府采购工作才刚刚起步。从加强财政资金管理,提高财政资金的使用效益,完善财政监督机制的角度出发,迫切需要建立适合我国国情的完善的政府采购制度。长期以来,我国的财政管理侧重于组织财政收入,而对于财政资金支出,特别是政府采购资金支出,管理松懈,一直未形成一套有效完善的监督管理机制。有关调查显示,目前我国各级行政事业
As an important means of strengthening government financial fund management, it occupies an important position in the economic activities of many countries. According to the EU estimates, the amount of government procurement funds accounts for 15% of the member countries’ GDP, developing countries is as high as 20%. Government procurement is an important part of international trade negotiations, and our government procurement work has just started. From the perspective of strengthening the management of fiscal funds, improving the efficiency of the use of fiscal funds and perfecting the financial supervision mechanism, it is urgent to establish a sound government procurement system that suits our national conditions. For a long time, the fiscal management in our country has focused on the organization of fiscal revenue. However, it has not formed a set of effective and perfect supervision and management mechanism for the expenditure of financial funds, especially the government procurement funds and the slack administration. Relevant investigations show that at present all levels of administration in our country are administrative