实施招标投标全程审计的必要性和关注点.doc

several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measuremen
一、招标投标与审计的关系
招标投标属于市场交易活动，是一种进行择优竞争采购的商品交易方式，其最大的特点是竞争性，能为采购者节约资金、提供有质量的工程、商品或服务。
从招标主体的性质上讲，包括政府机构、国有企事业单位、集体企业、私人企业、外商投资企业以及其他非法人组织；
从项目资金来源上说，包括利用国有资金、国际组织或外国政府贷款及援助资金、企业自有资金、商业贷款资金。
政府及公共领域的采购主体是公共部门，采购资金来源具有公共性，因此，有必要对政府及公共领域采购实施行政监督、法律监督、审计监督及社会监督。
审计作为行政监督部门，本身具有经济监督职能。《审计法》第二十二条明确规定，审计机关对国家建设项目预算的执行情况和决算进行审计监督。
实行招标投标审计制度，是提高投资项目效益、透明度和工程质量的重要措施，也是防止工程建设中出现***问题的有效手段。
因此，审计部门应该加大力度拓宽审计范围，不断强化招标投标全程审计，促进招标投标市场标准化， 提高招标投标审计质量，监督招标投标活动的公平竞争。
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several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal verti