政府采购绩效审计应用研究——以郑州市为例

政府采购绩效审计是审计部门对被审计单位政府采购过程和结果进行的独立经济监督审查工作。为研究政府采购绩效审计所产生的效果，采用实地调查与分析研究相结合的方法，对郑州开展采购绩效审计的现状、审计的具体情况等进行了分析。针对现状和问题由点及面提出了健全政府采购绩效审计制度和准则、改进政府采购绩效审计采用的方式方法、完善政府采购绩效审计的反馈评价体系、完善对政府采购的监督追责机制、加强审计队伍综合素质建设等建议，以期提高政府采购绩效审计的质量和效益。

On the audit of government procurement performance:a case study of Zhengzhou

Government procurement performance audit is an independent economic supervision and inspection of the process and results of government procurement by audit departments. In order to study the effects of the audit, field investigation and analysis was made to explore the status quo and specific situation of the audit in Zhengzhou. To improve the quality and efficiency of the auditing, it is suggested, in view of the current situation and problems, to improve the auditing system and standards, the methodology, the feedback evaluation system, and the supervision and responsibility mechanism, as well as to raise the overall capacity of the auditing teams.