The Study Of Design And Application On Government Procurement Electronic Trading Internal Control

In recent years,government procurement electronic trading system grow out ofnothing and.develop rapidly,but still in initial stage and the corresponding internalcontrol specification is also imperfect.It results many problems,such as the lack ofspecialized electronic trading laws;low purchasing participants’ quality;unscientificcommodity price mechanism;lack of access to suppliers and credit evaluationsystem;network development and security vulnerabilities.These will lead to violationoperation,theft or leakage data,damage the system malicious,purchasing human rightsviolations in electronic trading activity.In the event,not only disrupted the normalorder of electronic trading procurement and damage the legitimate rights and interestsof the government procurement participants,such as purchase and supplier.Moreserious situation is damaging to the government image and cause the bad socialinfluence.At first,this paper takes three basic theory of System Science,E-commerce theory,COSO and COBIT of informatization internal control theory as support.It analyses theproblem of Chinese government procurement electronic trading internal control atpresent.And then,start with the operation flow of government procurement electronictrading.It separates into four main link,include preparation,examination and approvalof procurement budget;application,examination and approval ofprocurement;electronic trading;check,acceptation and payment of procurement.Thecontrol target and potential risk of every operation links are confirmedrespectively.According to the characteristic of the operation flow,every key controlhas its control measure which is different from the others.Especially in the electronictrading flow,it’s divided carefully.Only very key operation has its controlmeasure,does the internal control accord with the reality and haveoperability.commodity price control,access control,supplier of access control,establishand maintain the supplier information database of control,commodity information base to establish and maintain control,inquiry procurement control,backhandelectronic control and electronic trading system control are detailed description in it.And then,the internal control evaluating indicators of government procurementelectronic trading are found with the key control point.The four main links areone-level indicators,and then subdivide the one-level into two-level andthree-level.All or different levels are give weight coefficients with AHP.According tothe Fuzzy Synthetic Evaluation Theory,we set up the fuzzy synthetic evaluationmodel,calculate and analyse all or different levels.Through the comparative analysisto find the internal control of weak links,thus to targeted to strengthen and improvethe internal control and achieve the effect of feedback control.At last,Design and develop government procurement electronic trading internalcontrol system with PB and PD software.Evaluate the internal controlsynthetically.Theory will be put into practice.Regulatory ministry and procurementunits can use the analysis of evaluation consequence to find the weakness in thecontrol measure and improvement direction.