毕业论文审阅评语
二、评阅人评语： 评阅人签字： 年 月 日
毕业论文答辩评语及成绩
三、答辩委员会评语： 四、毕业论文成绩： 专业答辩组负责人签字： 年 月 日 五、答辩委员会主任单位： （签章） 答辩委员会主任职称： 答辩委员会主任签字： 年 月 日 哈尔滨商业大学毕业论文
摘 要
在市场经济环境下，政府采购面临着诸多风险，如何防范这些风险是进一步完善我国政府采购制度的关键所在。目前学术界对于政府采购风险的关注还不够，这方面的书籍和论文都很少，并未形成系统的理论，因此，对于政府采购风险的研究有着重要的理论和现实意义。
从政府采购及其风险的基本理论分析入手，采用实证分析、比较分析和规范分析等方法，对我国政府采购中存在的风险进行研究，结果表明目前我国政府采购中普遍存在公共支出管理风险、采购方式选择风险、信息管理风险、监督机制缺失风险和政府采购主体风险等问题。在借鉴国外先进经验的基础上，结合我国国情提出改革财政支出体制、选择正确的采购方式、加强采购信息管理、加强政府采购监督和建设政府采购队伍等防范政府采购风险的具体措施。
关键词： 政府采购；采购风险；风险防范
I
哈尔滨商业大学毕业论文
Abstract
Government procurement system in the emergence and development of market economies have experienced 200 years of exploration and practice, known as \transactions.\But in our government procurement system is still in the start-up and exploratory phase in their development process so as to face so many risks. How to guard against those risks, and further perfect the country's government procurement system is the crux of the matter. This has aroused the concern of the academic community, but not enough. In view of this, use the knowledge in relevant disciplines such as management science, economics, explain these risks and cause. This article noted that the prevailing risks in Chinese government procurement, such as public expenditure management, procurement method chosen risk, information risk management, oversight mechanisms and risk missing the main risk in government procurement. This article combined the national conditions and learned from foreign advanced experience for reference, then put forward the concrete measure which takes precautions against the government procurement risk of our country, such as reforming the expenditure system, choosing the correct purchase way, strengthening and purchasing the information management, strengthening the supervise machine in government procurement, build up the government procurement team.
Keywords：government procurement；procurement risk；risk prevention
英文关键词均为小写 II
哈尔滨商业大学毕业论文
目 录
摘 要 ................................................................................................................................ I Abstract ................................................................................................................................. II 1 绪 论 ............................................................................................................................... 6
1.1 研究背景 ................................................................................................................ 6 1.2 研究的目的和意义 ................................................................................................ 6
1.2.1 研究目的 ..................................................................................................... 6 1.2.2 研究意义 ..................................................................................................... 7 1.3 国内外研究现状 .................................................................................................... 7
1.3.1 国外研究现状 ............................................................................................. 7 1.3.2 国内研究现状 ............................................................................................. 8 1.4 研究内容与方法 .................................................................................................. 9
1.4.1研究内容 ...................................................................................................... 9 1.4.2研究方法 ...................................................................................................... 9
2 政府采购及其风险的相关理论 ..................................................................................... 10
2.1 政府采购的内容 .................................................................................................. 10
2.1.1 政府采购的定义 ....................................................................................... 10 2.1.2 政府采购的特征 ....................................................................................... 11 2.2 对政府采购风险的认识 ...................................................................................... 11
2.2.1 政府采购风险的内容及特点 ................................................................... 12 2.2.2 政府采购风险的表现形式 ....................................................................... 12 2.3 本章小结 .............................................................................................................. 12 3 政府采购面临的风险及分析 ......................................................................................... 14
3.1 采购方式的选择风险 .......................................................................................... 14
3.1.1 采购方式多且难确定 ............................................................................... 14 3.1.2 与最佳利益相背离 ................................................................................... 15 3.2 监督机制的缺失风险 .......................................................................................... 15
3.2.1 购、交货监管不力 ................................................................................... 16 3.2.2 外部监督严重缺失 ................................................................................... 16 3.2.3 法律监督体系不健全 ............................................................................... 16 3.3 政府采购的主体风险 .......................................................................................... 16
3.3.1 采购人员素质低下 ................................................................................... 17 3.3.2 供应商和代理机构缺乏诚信 ................................................................... 18