Research On Evaluation Of Internal Control Of Government Procurement Of T-City Public Security Bureau From The Perspective Of The Responsibility Of The Purchaser

In March 2022,the Government Work Report proposed to adhere to the "government tightening its life",better benefit;to help enterprises and continuously improve the business environment.Government procurement,as an important expenditure activity for administrative institutions to maintain daily operation,meet the requirements of performing duties and perform service functions,is not only a basic way to implement the requirements of "the government tightening its belts" and promote the implementation of budget performance targets,but also an important option to optimize the business environment and achieve precise and efficient support for enterprises.Under the current background of tight fiscal balance,it is particularly important to do a good job in the internal control of government procurement.In November 2018,the central reform committee through the deepening the reform of government procurement system opened a new round of government procurement system reform,will "strengthen the purchasing subject responsibility" as the primary reform task,in accordance with the "who procurement,who is responsible,who is responsible" principle,establish the purchaser responsible for purchasing results,responsible,responsible new purchasing system,based on "strengthen the principal responsibility" establish and improve the internal control system of government procurement reform consensus.To evaluate the internal control of government procurement and improve the internal management and operation mechanism of government procurement according to the evaluation results are important starting points to promote the implementation of the new procurement system,and also become an urgent task for administrative institutions.The public security system is an important department to implement government procurement.This article takes the T City Public Security Bureau as a research case,Combined with the five elements of COSO internal control and the four elements of internal control norms of administrative institutions in China,the four elements of internal control evaluation of government procurement are determined,Centering on the perspective of "strengthening the main responsibility of purchasers",Combined with the latest policy requirements and information trends,The Delphi method and hierarchical analysis method have established 14 first-level indicators and 80 second-level indicators,Build a more comprehensive and scientific T City Public Security Bureau internal control evaluation index of government procurement system and pairwise comparison method,Then,the fuzzy comprensive evaluation method is used to conduct the quantitative evaluation,Determine the rating by star rating and analyze the evaluation results one by one,It is found that in the internal control of government procurement of T Municipal Public Security Bureau,there are problems such as slow dynamic adjustment and update of internal control system,insufficient efficiency of decision-making,extensive government procurement budget management,inadequate procurement demand and contract management,lack of risk identification and response measures,and imperfect supervision and evaluation mechanism,Finally,with the problem orientation and the four elements of internal control evaluation of government procurement established before as the incision,Put forward more detailed improvement suggestions,such as strengthening system construction,strengthening technical support,optimizing budget and demand management,strengthening risk identification and early warning,paying attention to risk analysis and response,and establishing supervision and evaluation feedback mechanism.Based on this research T city public security bureau in the government procurement activities,closely around its as a "buyer" should perform the main responsibility of quantitative evaluation is effective,can help it perfect the internal control of government procurement,standardize government procurement activities,adapt to the information requirements,improve the procurement performance of government procurement,save government procurement funds,is also beneficial to optimize the business environment,give play to the function of government procurement policy.This study can also provide a reference for other administrative institutions to improve the evaluation of the internal control of government procurement.