Research On The Factors Affecting The Effectiveness Of Internal Control Of Government Engineering Project Procurement

Since the implementation of the government procurement law,the scale and scope of government procurement have been continuously expanded,and the procurement methods have become increasingly diversified and influential.Government procurement has achieved remarkable results,which not only improves the efficiency of the use of fiscal funds,but also regulates the government’s purchasing behavior and ensures the implementation of fiscal policies.Among them,the investment in roads,municipal services,bridges and other infrastructure projects that are closely related to people’s daily life and other public welfare projects accounts for more than 40%.However,the procurement of government engineering projects has not been developed for a long time and lacks effective experience.The procurement business has also frequently exposed problems such as inefficient use of funds,serious bribery and corruption,and has encountered a serious crisis of trust.The internal control of government procurement is based on the requirements of relevant national procurement laws and regulations,and the relevant measures formulated in accordance with the actual situation.It aims at standardizing government procurement activities and improving the level and efficiency of government procurement management.However,a series of problems,such as imperfect internal system and weak external supervision,seriously affect the effectiveness of internal control of government engineering project procurement.It is of great significance to further improve the government procurement activities and improve the administrative efficiency to find out the influencing factors that restrict the effectiveness of the internal control of government engineering project procurement.This paper first reviews the basic theories related to internal control,and then proposes four theoretical hypotheses based on previous research results.Firstly,internal supervision has a positive impact on the effectiveness of internal control of government engineering project procurement.Secondly,procurement budget management has a positive impact on the effectiveness of the internal control of government engineering project procurement.Thirdly,the personnel team has a positive impact on the effectiveness of the internal control of government engineering project procurement.Fourthly,external supervision has a positive impact on the effectiveness of internal control of government engineering project procurement.The above four hypotheses are theoretical analysis,whether they will affect the effectiveness of the internal control of government engineering project procurement through targeted and empirical testing of Yulin municipal construction units..This paper adopts the research method of questionnaire and the structural equation model to establish the objective factor model affecting the effectiveness of the internal control of government engineering project procurement,and then verifies the model and relevant assumptions.The research results show that the four hypotheses in this paper are established,and the internal supervision,procurement budget management,personnel team and external supervision all have a positive impact on the effectiveness of internal control of government project procurement.Finally,based on the results of data analysis and combined with the actual situation,this paper puts forward suggestions on improving the internal control of government project procurement,including attaching importance to improving the external supervision mechanism,strengthening the awareness of internal control,standardizing the design and implementation of internal processes,and strengthening the application of new technologies.