| China’s government procurement began in the late 1990s.With the continuous development of China’s economy,the scale of government procurement is expanding and the types of procurement are becoming more and more complex.Some problems in the field of government procurement are also exposed,such as low management level and low efficiency in the use of financial funds.As an important part of public expenditure,government procurement has the functions of saving fiscal expenditure,improving the use efficiency of procurement funds,and promoting anti-corruption.At present,China urgently needs to improve the internal control system of government procurement to ensure the healthy development of government procurement.This paper hopes to study the management of the internal control of government procurement in district H of city D,summarize the weak links in the internal control system of government procurement in district H at the present stage,take the five elements of internal control as the starting point,put forward feasible Suggestions on the improvement of the internal control of government procurement,and enrich the theories related to the internal control of grassroots government.On the basis of studying the theory of internal control of government procurement,this paper studied the connotation and extension of government procurement and internal control through literature research,and analyzed the problems faced by internal control of government procurement in district H with risk management theory,principal-agent theory and control theory.Based on the analysis of the basic situation of internal control of government procurement in district H,the problems in the actual work of internal control of government procurement were summarized by using the investigation method.On the basis of analyzing the advanced internal control system of government procurement at home and abroad,the relevant experience of internal control of government procurement at home and abroad is summarized through the experience reference method,and specific problems are analyzed to put forward a feasible plan to improve the internal control of government procurement in district H.At present,the main problems in the internal control department of government procurement in district H include:the internal control environment is not standardized;Weak risk awareness exists in risk assessment;Poor budgeting quality and lack of supplier management in control activities;Information system is mainly internal and external communication,etc.The internal control supervision is weak and lack of external supervision.Based on the analysis of the above problems,this paper finally puts forward the basic approaches to improve the government procurement in district H,such as improving the existing organizational structure,strengthening the approval control and other optimized internal control environment.Improve the ability of risk assessment by raising the overall risk prevention awareness and strengthening risk identification.Improve control activities by improving procurement budget management mechanism and supplier management system;Strengthen information communication mechanism by accelerating information construction and establishing good internal control communication mechanism;And strengthen the internal control process of internal and external monitoring and constraints.In the past,the researches were usually confined to the level of government procurement or internal control,and there were few related researches,especially those on the internal control of grass-roots government procurement.In the analysis of the five elements of internal control,this paper mainly takes the procurement process of district H government as the basis,which is more in line with the actual situation of the grass-roots government,hoping to help establish and improve the internal control system of district H government procurement. |
