政府采购制度是公共财政体系管理中的一项重要内容,是市场经济国家控制和执行政府预算支出的一种有效方式。我国推行政府采购制度以来,在强化财政支出管理,提高资金使用效率,抑制腐败和营造公平的交易环境方面取得了可喜成绩。但是,我们从审计中发现, 目前,政府采购工作还有待进一步完善, 应引起有关方面的高度重视。 The government procurement system is an important part of the public financial system management and an effective way for the market economy countries to control and implement the government budgetary expenditures. Since the implementation of the government procurement system in our country, we have made gratifying achievements in strengthening fiscal expenditure management, improving the efficiency of capital utilization, curbing corruption and creating a fair trading environment. However, we found from the audit that, at present, the government procurement work still needs to be further improved, which should arouse the attention of the parties concerned.