摘要
随着我国经济进入新常态的发展阶段,政府采购的规模、数量和金额呈现出逐年递增的趋势,针对如何解决政府采购审计目前存在的问题,更好地发挥审计免疫系统的功能,本文详细介绍了政府采购审计的审计概念,再根据当今政府采购审计存在的问题,从加强审计工作的独立性以及加强审计队伍建设等几个方面提出对策。
As China's economy enters a new normal development stage,the scale,quantity and amount of government procurement have shown an increasing trend year by year.This paper aims at how to solve the current problems of government procurement audit and better play the role of the audit immune system.Introduced the audit concept of government procurement audit in detail,and then proposed countermeasures from several aspects such as strengthening the independence of audit work and strengthening the construction of audit team based on the existing problems of government procurement audit.
作者
刘静
Liu Jing(Nanjing Audit University,Nanjing 211815,China)
出处
《江苏商论》
2020年第1期107-108,117,共3页
Jiangsu Commercial Forum
关键词
政府采购审计
审计流程
监督
government procurement audit
audit process
supervision
