摘要
《政府采购非招标采购方式管理办法》,即财政部74号令的发布执行,规范了非招标采购程序,使得非招标采购方式简便快捷的特点得以充分发挥,但74号令仍然存在可能导致用户随意确定采购方式、当政府工程达到公开招标规模而采用非招标方式采购时缺乏和相关法律法规相衔接的审批规定,以及现阶段直接公开采购预算是否妥当等问题。结合工作实际,对如何执行74号令进行探讨,对于管理办法中一些局限的地方进行了分析,提出了采购方式应依法确定,达到公开招标规模标准的政府工程采用非招标方式采购的,应作出和相关法律法规相衔接的审批规定,以及采购预算公布方式以公布价格幅度为佳等意见和建议。
The publication and execution of ＂Administrative Measures on Non Tendering Procurement for Government Procurement,＂also called the Order No.74 of Finance Ministry（Order No.74）,standardizes the process,and makes full use of the simple and quick characteristics of non-tendering procurement.But there still are some limitations in the measures.For examples,users freely determine their procurement modes,there are short of the examination and approval rules corresponding to relevant laws and regulations for those government projects which reach the scale of public bidding but using non-tendering procurement,and at this stage if it is appropriate to directly announce the purchase budget,etc.Combining their actual work,this paper discusses how to perform the Order No.74,analyzes some limited measures in it,and puts forward the corresponding improving suggestions.That is,the procurement ways shall be determined in accordance with the law.There should be approval requirements consistent with the relevant laws and regulations.As well as it is better to announce the published price range for the procurement budget.
出处
《实验技术与管理》
CAS
北大核心
2014年第12期257-260,共4页
Experimental Technology and Management
关键词
财政部74号令
政府采购法
非招标采购
常见问题
应对措施
the order No.74of Finance Ministry
government procurement law
non-tendering procurement
administrative problems
countermeasure
作者简介
张荣秀（1969-），女。重庆，硕士，高级会计师，招标师，主要研究方向为财务会计
李昌容（1964-），女，四川大竹，学士，高级会计师，主要研究方向为财务会计．E—mail：631500760@qq．com
