Research On The Internal Control Of Procurement For B Town Government Water Conservancy Project

The 19 th National Congress of the Communist Party of China put forward the strategy of revitalizing the countryside.If we want to realize the prosperity of rural industry and the prosperity of farmers,we cannot do without the improvement of rural infrastructure.As an important infrastructure in rural areas,rural water conservancy projects are of great significance to the development of the national economy,the promotion of agricultural income,the protection of the ecological environment and the promotion of rural revitalization.Therefore,it is particularly important to upgrade rural water conservancy facilities.A large number of construction and maintenance of rural water conservancy infrastructure involves the construction of water conservancy projects.Currently,rural public welfare water conservancy projects are generally invested and built by the government,and are purchased in accordance with the government procurement law.For the water conservancy projects selected for public bidding,the bidding process must be carried out according to the bidding law.Xi Jinping once visited the rural water supply project in Gansu Province and pointed out that people's livelihood is the first priority and water control is the most important.Due to the particularity of rural water conservancy project as a livelihood project,it also needs to consider complex conditions such as technology,weather,geology,hydrology and so on,with a large volume.In the process of organization and construction,the grass-roots government has practical problems such as lack of pertinent laws and regulations,imperfect internal control system,and lack of professionals.Looking at the present situation,China's rural public welfare water conservancy projects come from the huge amount of public finance funds construction and investment.In order to ensure the safe and efficient use of public finance funds,it is necessary to study the procurement of water conservancy projects by grass-roots governments,so that every penny can be spent on the edge and every water conservancy project can stand the test of time after it is put into use.Government water project procurement is different from that of the general public.For the legal person of the government water conservancy project,signing the procurement contract is not the end of the procurement.It only means that the legal person of the project has chosen the supplier,namely the construction party.The legal person of the later project also needs to spend a lot of time and energy to supervise the construction party according to the detailed clauses stipulated in the construction contract,urge the construction party to complete the project on time and help the construction party coordinate with each other.Italso checks and confirms the design and engineering changes during the construction period,completes the acceptance and measurement of each working procedure,and settles the project price according to the final actual completion situation.The quality of water project procurement,water project procurement price,water project delivery time can be finalized until the completion of acceptance and price settlement.Therefore,a complete government water project procurement should include the stage of procurement project establishment,procurement bidding,procurement construction,procurement completion and acceptance.Effective internal control of government water project should also include the above four processes.By analyzing the actual case of government water conservancy project procurement in B town,combining with the internal control theory and risk management theory,and from the perspective of project legal person for B town,the author analyzes and identifies the internal control defects in the preliminary project stage,bidding stage,construction stage and completion acceptance stage of government water conservancy procurement in B town,analyzes the process of government water conservancy procurement in B town in an integrated manner,and puts forward measures for optimizing internal control for specific links in the procurement process.It not only promotes the construction of the internal control system of government B's water conservancy projects,but also provides a reference for grass-roots governments to implement water conservancy projects,improve the procurement system of water conservancy projects and promote the healthy development of water conservancy projects.