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政府采购制度改革已十年,但一些支出项目是否属于政府采购仍旧困扰着各部门各单位。本文试图通过对《政府收支分类科目》的剖析,逐项检视我国政府支出的内容,从支出项的本质探讨哪些属于采购性支出及这些采购性支出是否属于政府采购。需要说明的是,采购性支出并不都属于政府
The reform of the government procurement system has been ten years, but whether some expenditure items belong to government procurement still bothers the various departments and units. This article tries to examine the content of government expenditure in our country through the analysis of “government revenue and expenditure classification subject”, and discusses what belong to purchasing expenditure and whether these purchasing expenditure belongs to government procurement from the essence of expenditure item. It should be noted that not all purchasing expenditures belong to the government