| Government procurement is the main guarantee for the normal operation of various administrative institutions and an important way of financial expenditure,in which problems such as high procurement costs and lack of procurement supervision are highly likely to arise.These phenomena causes great harm to national benefits and influence the relations between the government and the public.The internal control standard can ensure the openness,transparency and whole process control of government procurement business to a greater extent and realize the forward shift of the control port,which can effectively increase the efficiency of financial capital utilization.Therefore,it is particularly significant to accelerate research on optimization strategies of internal control in government purchasing.In this context,we study the management of internal control of government procurement in X street office,summarize the weak points,take the classification of internal control in the Internal Control Code as the entry point,put forward actual and effective suggestions to improve and sound internal control of government procurement in X street office,and enrich the cases of internal control of government purchasing in grassroots administrative units.This paper understands the connotation and extension of government procurement and internal control through the literature research method,and seeks for the relationship between government procurement and internal control through the control theory,the new public management theory and the internal control integration framework theory.By using the investigation and research method to find out the problems of government procurement within X street office,to deal with the existing problems,formulate the goals and principles for the internal control of government procurement in the Unit,then combine with the actual situation of the unit,propose to improve the organizational structure and optimize the staffing from the unit level and business level,improve the separation control measures of incompatible positions,standardize the internal control system of government procurement of X street office is improved and perfected by improving the organizational structure and staffing,improving the control measures of separation of incompatible positions,standardizing the implementation of government procurement,and improving the performance evaluation of government procurement. |
