Research On The Internal Control Of Government Procurement In D County From The Perspective Of Risk Management

Enterprise internal control has a long history,after years of development,it has gradually entered a more mature stage.Corresponding to the internal control system of government departments is relatively backward,the system and the management level need to be improved.Government procurement is an important aspect of internal control of government agencies.With the economic and social development,the improvement of living standards,people's demand for public goods has also increased,the requirements of government procurement has also become higher.Whether the government procurement system is perfect or not,whether the procurement procedures are standardized or not,are directly related to whether the government departments can perform their duties effectively,and whether the social resources can be utilized efficiently.In recent years,efforts against corruption are increasing,but all kinds of corruption emerge one after another.Review all kinds of corruption,problems are closely related to the Imperfect internal control.Engineering construction,public procurement,bidding and other government procurement has become an important area of corruption.In many areas,there are many phenomena of high prices to buy low–quality products.Service life of those products is short,and then proceeds to the next government procurement process.Such a vicious circle has led to a serious waste and less efficient use of public resources.This paper take D county government procurement as an example,On the basis of consulting a large amount of literature on government procurement and internal control theory,and Conducting a field investigation on the current situation of government procurement in D county.And then conduct an analysis on the problems of government procurement from the perspective of the establishment of the internal control mechanism and the government procurement procedure of D county.As well as conduct analyses on the potential risk of each link of the government procurement,so that we can conduct risk identification,risk analysis,risks control.So as to prevent,avoid and reduce the risk in the process of government procurement.The reasonable internal control strategy is proposed for the existing problems.And then put forward feasible solutions on how to strengthen the internal control of government procurement,standardize government procurement procedures,improve the level of government procurement management,so as to achieve the purpose of internal control of government procurement.