A Case Study On Internal Control Of Government Procurement Business Of M Municipal Environmental Protection Bureau

In the summary of national government procurement in 2017 released by the ministry of finance,it is pointed out that the scale of national government procurement has continued to grow rapidly in 2017,and the scale of national government procurement has reached 3211.43 billion yuan.Xi jinping in boao Asia BBS,chairman of the conference opening ceremony speech have suggested that China will accelerate the process of joining the gpa,which embodies the more attention paid to the government procurement management,at the same time,in recent years to establish and improve internal control of administrative institution,government procurement as one of the six major economic activity of administrative institution,the internal control system to improve government procurement construction and perfect the administrative institution as a whole will make for the construction and perfection of the internal control system.This paper adopts the method of case analysis,and analyzes the status quo of internal control of government procurement business of M environmental protection bureau according to normative documents such as internal control norms of administrative institutions(trial)and government procurement law.Government procurement business internal control in line with the environmental protection bureau of the administrative institutions internal control standard(try out)"requirement,set up a leading group for the internal control,formulated the " interim measures for government procurement(try out)",from the purchase budget to purchase specification to file management process,the control of the units of government procurement business have played a role in the constraint specification.However,there are still some problems in the M environmental protection bureau,such as imperfect allocation of government procurement positions,imperfect risk assessment mechanism,and control of procurement activities to be strengthened.In view of these problems,this paper analyzes the causes of the problems,and suggests that M environmental protection bureau should take measures such as optimizing the government procurement budget preparation and approval process,and introducing government procurement team to strengthen the internal control of government procurement in many aspects.Based on the internal control case of government procurement of the environmental protection bureau,this paper puts forward some countermeasures and Suggestions for the optimization of the internal control of government procurement,so as to provide some reference for the establishment and improvement of the internal control system of government procurement of other administrative institutions.