| 试论政府采购审计 |
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| 引用本文： | 欧阳奇志.试论政府采购审计[J].云梦学刊,2003,24(5):49-50. |
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| 作者姓名： | 欧阳奇志 |
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| 作者单位： | 岳阳市审计局,湖南,岳阳,414000 |
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| 摘 要： | 政府采购审计,应将对政府采购中心的审计作为切入点,以此展开对供应商、采购部门及其有关监督部门的监督审计。在政府采购审计监督的方式上,应以对政府采购行为实行同步监督为切入点,全面实行事中审计。
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| 关 键 词： | 政府 采购审计 |
| 文章编号： | 1006-6365(2003)05-0049-02 |
| 修稿时间： | 2003年3月8日 |
ON THE GOVERNMENT PURCHASING AUDIT |
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| Qi-zhi.ON THE GOVERNMENT PURCHASING AUDIT[J].Journal of Yunmeng,2003,24(5):49-50. |
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| Authors: | Qi-zhi |
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| Abstract: | To audit the government purchasing,We should have the audit to the government purchasing centre as an interposition point.Through that,We can oversee and audit the supplier,the department of purchase and the department of supervision.For the ways of overseeing the audit to the government purchasing,We should have the synchronization supervision to the government purchasing as an interposition point and actualize to audit the all-sided purchasing process. |
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| Keywords: | government purchasing audit |
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