A Research On Internal Control Of The Government Procurement Operations Of SZ Customs

Government procurement system plays an important role in public financial management,and also is an effective way of government regulation of the economy.It is necessary to study on how to implement the Government procurement system,and promulgate some necessary complementary internal control systems,so that we can improve government procurement,as to promote government procurement more scientific,standardized and legalized.This article firstly gives a brief description on internal control of the government procurement system,like the background,the significance and the profiles,etc,and also introduced related theory of internal control of customs government procurement,including goals,principles,contents,and segments.Then this article takes SZ customs government procurement management and internal control for example,through case studies and other analyses,points out the insufficient problems and finds out the reason,which draws to an conclusion-that strengthen and improve internal control of customs government procurement mechanism is very important.Basing on the investigation,the article study on how to optimize the internal control mechanism of currently running customs government procurement,presented optimization ideas of strengthening and improving internal control of customs government procurement mechanism,including the basic principles,key contents,methods,and the supportings.The key is in accordance with the principles like legitimate and rightful,coordinative and comprehensive,focus the important parts,balance costs and benefits,and continuous improvement.In order to achieve the goal,we need to furtherly clarify the responsibilities,strengthen internal control implementation and specialized supervision,increase the transparency of government procurement information.Then,combining the experience and difficulties of internal control of customs government procurement,this article proposed recommendations for the development of internal control of government procurement,especially discussed the internal level of internal control of the government procurement,in order to promote the normative,efficiency and transparency of government procurement,preventing law enforcement and corruption risks,furtherly enhance credibility of customs government procurement,to achieve the unity of " strict supervision" and"efficient operation".Finally,the article also gives some innovative suggestions such as the establishment of risk assessment system,performance appraisal system,and information development strategies of government procurement mechanism.