A Case Study On Internal Control Of Government Procurement In M Units Under The Background Of Institutional Reform

The contributions made by administrative institutions in China’s economic construction and social service work cannot be underestimated,but in the process of continuous development,problems such as unclear division of responsibilities and lack of core competitiveness have gradually been exposed.Institutional reform is the way and means to adjust institutional functions,rebuild the organizational structure,further promote the efficient operation of the national governance system,and further promote the modernization of national governance capabilities,and it is also an effective way to promote the better performance of functions and contributions of administrative institutions.The in-depth promotion of institutional reform has led to changes in the functions,internal institutions and staffing of some administrative institutions,and in the context of the continuous tilt of the balance of public welfare and marketism of public institutions,the work content is more open and diversified,the channels are wider,and the financial work faces more challenges,requiring administrative institutions to pay more attention to whether the financial work is compliant,whether the management of assets is appropriate,and whether the risk control is comprehensive on the basis of the original work,in order to play a better role under the socialist market economic system.Building the architecture of internal control system stronger continuously and rarsing internal control management is very essential.One of the top six economic activities of administrative unit,the government purchase is the main manifestation of the outflow of government financial funds,and the process of government procurement is also the most likely to produce great temptation,breed corruption,and cause cadres to violate the law and discipline.Under the situation that government auditing is becoming more and more stringent,establishing an internal control system for public purchases and improving the public procurement process are necessary to maintain the integrity of the government’s management team and to ensure sustainable development of administrative units.Based on the theory of path dependence,agency,control and risk management,this paper summarizes the research results of internal control of government procurement in administrative institutions under the background of institutional reform by comprehensive methods of literature,case analysis and interviews,and taking Unit M as an example,this paper studies the internal control operation of government procurement activities in the context of institutional reform.First of all,this paper introduces the history both prior to and following the institutional reform of the case-handling units.next discusses the current state of public procurement activities from the perspective of the "five-in-one" of internal control after institutional reform,and it also summarizes the internal control problems in public procurement in the context of supply chain,such as poor internal environment,incomplete risk identification,inadequate control activities,inefficient information communication and inadequate supervision mechanism.On this basis,the author puts forward some suggestions on how to strengthen the internal control of government procurement in the context of institutional reform,such as how to pay more attention to internal control,co-location,etc.,in order to enhance the internal control competence and level of M unit,and put forward some thoughts for the internal control of government procurement in M reform unit.