政府采购是我国财政改革的一项重要内容 ,是市场经济条件下加强财政支出管理 ,延伸财政支出监督职能 ,规范政府消费行为 ,从源头抑制腐败的一种有效手段。我国社会主义市场经济的发展逐步进入一个新的阶段 ,为顺应这一趋势 ,在全国范围内全面开展政府采购已势在必行。目前 ,我国还没有建立符合国际惯例的政府采购制度 ,但随着我国社会主义市场经济体制的建立和加入双边、多边国际经济组织的需要 ,尽快建立符合我国国情的政府采购制度 ,将政府采购制度纳入法制化轨道 ,已成为一个不可回避的问题。 Government procurement is an important part of China’s financial reform. It is an effective measure to strengthen fiscal expenditure management under the conditions of market economy, extend the supervision function of fiscal expenditure, standardize government consumption behavior and curb corruption from the source. The development of our socialist market economy has gradually entered a new phase. To comply with this trend, it is imperative to conduct government procurement in an all-round way across the country. At present, our country has not set up a government procurement system in line with international practice. However, with the establishment of China’s socialist market economic system and the need to join bilateral and multilateral international economic organizations, we should establish a government procurement system that meets China’s national conditions as soon as possible and integrate the government procurement system Into the legal track, has become an unavoidable problem.