高校政府采购项目绩效审计的研究

高校政府采购支出不断增加,而项目支出通过财政专项资金来体现,政府采购活动贯穿项目支出过程,高校政府采购项目支出合理、合法,是否经济有效,传统的财务审计不能满足当前的需要,实施政府采购绩效审计,将使高校的绩效审计有一个新的起点和目标。文章通过分析高校政府采购工作中存在的问题及政府采购绩效审计的现状,提出相应的建议。

Research on the effectiveness auditing of government procurement project of universities

Universities have highly increased the government procurement spending, and the project expenditures are represented by special funds. The government procurement activities run throughout the course of government procurement expenditures project. The traditional financial auditing cannot meet current needs of checking whether the government procurement expenditures are reasonable, legitimate and cost-effective or not. The implementation of government procurement performance audits will enable the universities have an effective auditing, a new starting point and a new goals. By analyzing the work of government procurement problems and the current government procurement performance auditing status, the author put forward some suggestions.