政府采购中,财政部门对投诉作出行政决定属于具体行政行为,应接受司法审查。司法审查不仅要关注政府采购监督管理部门投诉处理决定程序和实体的合法性,还需对政府采购行为本身的合法性进行再审查、再判断。如果政府采购行为违反了非歧视待遇原则及采购本国货物的规定,应认定政府采购行为违法。 In government procurement, the administrative decision made by the financial department on the complaint belongs to a specific administrative act and should be subject to judicial review. Judicial review should not only pay attention to the legitimacy of the decision-making procedure and entities of the government procurement supervisory and administrative department, but also review the legitimacy of government procurement itself and judge again. If the government procurement behavior violates the principle of non-discrimination and procurement of goods of their own country, should be recognized as illegal government procurement activities.