| 浅谈招标采购审计 |
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| 引用本文： | 王为.浅谈招标采购审计[J].商业研究,2006(9):145-146. |
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| 作者姓名： | 王为 |
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| 作者单位： | 长春职业技术学院,商贸分院,吉林,长春,130033 |
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| 摘 要： | 招标采购相对于传统的采购形式而言,改变的只是对商品或劳务的购买形式,其行为仍然是一种财务支出行为,因此招标采购活动的真实性、合法性和效益性应接受审计监督。避免采购环节的价格隐性流失,加强采购方面的管理。
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| 关 键 词： | 招标 审计 采购 |
| 文章编号： | 1001-148X(2006)09-0145-02 |
| 收稿时间： | 12 15 2005 12:00AM |
| 修稿时间： | 2005年12月15 |
Audition in Purchase Bidding |
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| WANG Wei.Audition in Purchase Bidding[J].Commercial Research,2006(9):145-146. |
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| Authors: | WANG Wei |
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| Institution: | Department of Business and Trade, Changchun Insitute of Vocational Technology, Changchun , Jilin 130033 |
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| Abstract: | In contrast to traditional purchese,bidding purchese changes the way of buying goods or labor;in essence it is still a paying beharior.The genuity,legitimacy and beneficiality should be superrised by audition.Purchase management should be gtrongthemd in order to avoid the invisible price loss during purchase. |
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| Keywords: | bid audit purchase |
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