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政府采购，按法律解释，是指各级国家机关、事业单位和团体组织，使用财政性资金采购依法制定的集中采购目录以内的或者采购限额标准以上的货物、工程和服务的行为。 审计监督介入政府采购活动有其内在的必然性。它至少反映在以下两个方面： 首先，政府采购与审计监督之间是相通的。政府采购应当遵循公开透明、公平竞争、公正和诚实信用原则。其核心是确保政府采购活动公开、公平和公正。审
Government procurement, as explained by law, refers to the acts of using state funds, government agencies or organizations at all levels to procure goods, construction and services within the centralized procurement catalog or purchasing the above-mentioned quotas according to law. Auditing supervision has its inherent inevitability to intervene in government procurement activities. It is reflected in at least two aspects: First, there is a connection between government procurement and audit oversight. Government procurement should follow the principle of openness and transparency, fair competition, fairness and honesty. Its core is to ensure that government procurement activities are open, fair and just. Trial