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一、前言在市场经济全球化的今天,政府采购制度成为确立市场经济制度的国家普遍采用的财政制度。政府采购一般指政府按照法定程序和制度的要求从市场上购买商品或者服务,以满足各级政府和其所属单位的日常办公、政务活动或为公众提供服务的需求。政府采购是政府对财政支出管理方式进行优化,提高资金使用率,减少财务管理上的一些漏洞和缺陷,构建科学完善的公共财政框架体系的重要组成部分。与政府采购制度的实用性相对应,政府采购的过程中很容易造成腐败现象的产生。
I. Introduction In today’s globalization of market economy, the government purchasing system has become a commonly adopted fiscal system in countries that have established a market economy. Government procurement generally refers to the purchase of goods or services by the government from the market according to the requirements of legal procedures and systems so as to meet the daily office work or government affairs activities or the services provided to the public at all levels of government and its subordinate units. Government procurement is the government to optimize the management of fiscal expenditure, improve capital utilization, reduce some of the financial management loopholes and shortcomings, to build a scientific and perfect public financial framework system is an important part. Corresponding to the practicality of the government procurement system, corruption can easily result in the process of government procurement.