政府为了实现其职能和向公众提供服务，向纳税人征税或依据有关政策收费，从而形成了公共资金即财政性资金，财政资金的分配和有效利用是财政支出管理的核心问题。如果说编制预算是有关财政资金资源分配的话，那么，确保资源的有效利用则是政府采购的使命。所以，从本质上说 In order to realize its functions and provide services to the public, the government charges the taxpayers or charges according to the relevant policies, thus forming the public funds, that is, the financial funds. The distribution and effective utilization of the financial funds are the core issues of the fiscal expenditure management. If the budgeting is about the allocation of financial resources, then ensuring the efficient use of resources is the task of government procurement. So, essentially