| Government procurement is an important form of state financial expenditure and plays a prominent role in safeguarding the efficiency of public services of units.The waste and corruption in government procurement activities can seriously weaken the utilization rate of state-owned assets and damage the interests of the state and the public.To ensure the financial security of administrative institutions,a sound internal control system for government procurement must be established.Optimizing internal control can effectively improve the management level of government procurement,ensure the efficiency of public funds use,prevent embezzlement and corruption,and facilitate the orderly operation of administrative institutions.In recent years,the establishment and improvement of the internal control system of administrative institutions has increasingly highlighted its importance.In this context,with the purpose of optimizing the internal control of government procurement in administrative institutions and improving the efficiency and quality of government procurement,this paper takes the internal control of government procurement in T Fire Detachment as the research object,firstly,we understand the basic situation of T Fire Detachment and its current system and process of internal control of government procurement.Secondly,we applied the theory innovation of internal control integration framework to T Fire Detachment,analyzed the risk points through IC-IF framework,and analyzed the current procurement defects and causes of T Fire Detachment according to the internal control’s five elements of COSO.The main reasons include: in terms of control environment,the tone and code of conduct for internal control were not established,the organisational structure was not sufficiently rational and no relevant incentive mechanisms were in place;in terms of risk assessment,the lack of risk management awareness and reasonable risk assessment mechanisms;in terms of control activities,the lack of reasonable design of control activities and the lack of strict implementation of control activities;in terms of supervision and evaluation,the lack of supervision mechanisms and the inability to regularly In terms of supervision and evaluation,there is a lack of supervision mechanism and regular evaluation of government procurement internal control;In terms of information communication,internal information communication channels are not smooth,the construction of government procurement information systems is not complete,and the disclosure of information on government procurement for non-public tenders and the implementation of procurement is not comprehensive.Finally,for the above problems and their causes,targeted measures based on the five elements of internal control are proposed,so that the internal control structure of government procurement activities of T Fire Detachment can be optimized and improved,its government procurement management can be standardized,its efficiency and effectiveness in serving the public can be improved. |
