行政事业单位自行采购审计常见问题及法规适用性研究

Research on common problems and applicability of laws and regulations in the audit of self-procurement by administrative institutions

摘要

行政事业单位自行采购审计过程中常见的问题主要包括采购程序不规范、合同管理不当以及资金使用不合规等。这些问题影响了采购活动的透明性、合法性和经济性，增加了单位的财务和法律风险。本文通过分析自行采购审计中的常见问题，探讨如何提高法规的适用性，并提出与之相关的优化策略，旨在提升采购审计的效率和规范性，确保行政事业单位采购活动的合规性和资金的高效利用，以期为相关审计人员开展自行采购审计工作提供有益的参考和借鉴。

Abstract

The common problems in the process of self-procurement audit of administrative institutions mainly include non-standard procurement procedures, improper contract management and non-compliance in the use of funds. These problems affect the transparency, legitimacy and economy of procurement activities and increase the financial and legal risks of the unit. This paper analyzes the common problems in self-procurement audit, discusses how to improve the applicability of laws and regulations, and proposes related optimization strategies, aiming to improve the efficiency and standardization of procurement audit, ensure the compliance of procurement activities of administrative institutions and the efficient use of funds, in order to provide useful reference and reference for relevant auditors to carry out self-procurement audit.

关键词

行政事业单位 / 自行采购 / 审计问题 / 法规适用

Key words

administrative institutions / self-procurement / audit issues / Regulations apply

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