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政府采购预算和计划管理工作是政府采购管理工作的重要内容,也是深度影响政府采购工作科学化、精细化程度的源头环节。目前我国国税系统政府采购预算管理尚存在政府采购预算编制不全面,该编不编和年度执行过程中政府采购预算约束力不强的问题,应完善政府采购预算管理,保证政府采购健康发展。
Government procurement budget and plan management work is an important part of government procurement management, but also the depth of the government procurement of scientific and sophisticated source of the link. At present, the government procurement budget management in China’s tax system still exists in the government procurement budget preparation is not comprehensive, the book is not compiled and the annual implementation of the government procurement budget binding is not strong, should improve the government procurement budget management to ensure the healthy development of government procurement.