Research On Internal Control Optimization Of Government Procurement In Y Bureau

At present,the institutional reform of my country’s administrative institutions continues to deepen and develop,and the effectiveness of internal control construction is becoming more and more important.As one of the six major businesses stipulated in the "Regulations on Internal Control of Administrative Institutions",the government procurement business plays a prominent role in ensuring the efficiency of public services.At the same time,government procurement is an important form of national financial expenditure.Establishing and improving the internal control mechanism of government procurement is of great significance to ensuring the financial security of administrative institutions.However,at present,the procurement activities of domestic government departments at all levels are subject to varying degrees of waste and corruption,which seriously hinders the fairness and justice of the procurement work,weakens the utilization rate of state-owned funds,and damages the interests of the country and the people.Through the construction of internal control,it can effectively strengthen the management of government procurement,ensure the utilization rate of state-owned funds,prevent corruption,promote clean government,and ensure the good operation of administrative institutions.In this context,this paper uses the literature research method,questionnaire survey method,qualitative and quantitative combined analysis method,Delphi method,fuzzy comprehensive evaluation method and case analysis method,and takes the current situation of internal control of procurement business in Bureau Y as the starting point,firstly understand the basic status of Bureau Y and the implementation of internal control of procurement business,use the Delphi method to clarify the questionnaire survey indicators and the corresponding weights,and quantitatively analyze the collected data using the fuzzy comprehensive evaluation method to explore the existing problems.At this time,the qualitative and quantitative analysis method was adopted,and through the COSO internal control framework,the current deficiencies and reasons of Bureau Y were analyzed,mainly reflected in the lack of internal control knowledge,unreasonable personnel structure,lack of reward and punishment mechanism and other aspects of the control environment;Weak risk assessment awareness,lack of risk assessment mechanism and other risk assessment aspects;unreasonable design of control activities,failure to strictly implement control activities and other control activities;internal supervision is a mere formality,external supervision effect is limited,and the internal control evaluation of government procurement is not regularly organized,etc.Supervision and evaluation;information communication such as poor internal information communication channels,insufficient informatization construction,and incomplete disclosure of government procurement information.In the end,in response to the above reasons,the corresponding internal control optimization measures are put forward in five aspects: optimizing the internal control environment,establishing a scientific risk assessment system,improving control activities,improving the supervision and evaluation mechanism,and strengthening information communication.Control the status quo,standardize government procurement management,and protect the interests of the country and the people.At the same time,this paper aims at the problems,reasons and optimization measures of the internal control of government procurement proposed by Bureau Y,which has important reference significance for the establishment of internal control systems for procurement business of other grassroots administrative institutions.