Study On Government Procurement Internal Control System Under Information Environment

With the development of the computer technology, the network technology, the communication technology, the government procurement informatization is vigorous developing. The application of information technology in government procurement can help to realize open, fair, impartial, efficient, transparent purchasing, and provides a strong means for strengthening the government procurement management and regulating the government procurement behavior. But it also brings along with new challenge to government procurement internal control. Under the situation of carrying on the information and internal control construction for government procurement in our country, combining the two and forming interrelated and supporting organic whole is main matter which the current our country government procurement faces currently.The paper takes government procurement informatization as a standpoint and takes the government procurement internal control construction as the master line. This paper puts forward objectives, principles and thought of the building the government procurement internal control system under information environment in the base of analyzing the influence of information environment to the government procurement and the problems of government procurement internal control, referencing system theory, information theory and control theory. This paper is researched from three aspects of the government procurement internal environment, information system control and business activity control. The internal control environment is improved in three aspects of legal regulations, structure of the organization and personnel quality. The information system is controlled in three aspects of system development and maintenance, system operation and safety. Making Use of feedback control and closed-loop control circuit principle to control procurement activities of budgeting, procurement declare, purchasing executive, performance acceptance and the funds to pay. This paper discusses the specific control mode and method, the internal control is used into specific purchasing activities.In addition, this paper got the evaluation index system of government procurement internal control under information environment according to internal control elements, the particularity of the government procurement under information environment and critical control points which are got in the process of building government procurement internal control system. The importance of each index at all levels is calculated through experts offering marks and AHP. The government procurement internal control under information environment is evaluated by model which is established according to fuzzy comprehensive evaluation theory. The qualitative evaluation result is be quantified. The internal control system will be continuously improved by finding out the problems of the evaluation unit internal control. The internal control system and the internal control evaluation system are promoted by each other.Finally, this paper uses program technology and assessment model of internal control to design and develop the government procurement internal control under information environment assessment system. It realizes the evaluation of government procurement internal control under information environment. The evaluation results of each unit are analyzed in vertical contrast, horizontal contrast and statistical. The results can be used by management and evaluation unit.