The Research Of Internal Control Based On The Government Procurement Process

Government procurement, as an important means of public expenditure, is an important factor to improve the utilization rate of the state financial capital and resources. Especially China is in a critical period of deepening reform, and improving the socialist market economic system. Procurement and management technology has been promoted greatly, enhancing the quality of government procurement greatly. However, since the period of the implementation of financial expenditure way of government procurement is relatively short, which is still in the primary stage of exploration, pilot. Besides that,in the increasingly fierce market competition environment, there still exists corruption, which greatly has been affecting the fairness,openness and fairness of the government procurement process; Moreover,corruption wastes numerous public funds and damages the national and social public interests. The internal control, as an important means to standardize the government procurement process, is to ensure the openness, fairness and impartiality of government purchase process. In addition, it will greatly enhance the utilization of government procurement funds and benefit to build a clean and highly effective government to safeguard national and social public interests. Therefore, it has meaningful significance to strengthen the internal control of the government procurement process. In this paper, from the perspective of internal control on how to improve the government procurement process of science and rationality in detail inquiry, not only can provide theoretical guidance for the construction of government procurement process under the new situation, but also conducive to enrich the theory of knowledge construction process of government procurement. This paper explores the theory, focusing on the relationship between analysis of the government procurement system and the internal control. Then, take A project procurement as an example, it analyses the presence of risk points relating to the current government procurement process.Finally, focusing on the existing problems of the government procurement in the process of internal control, A project puts forward the solving strategy.In this paper, through research, it has found some risks in the current a procurement project procurement process, and mainly includes the purchase budget management improper procurement plan, strict examination and approval, centralized procurement procedures and standardize procurement acceptance and settlement is not perfect etc.. Aiming at these problems, this paper presents from sound procurement budget management mechanism, strengthen procurement plan approval efforts, improve the government procurement process management and enhance the level of purchase acceptance settlement and so on several aspects of internal control strategy to prevent the risk question which existed in the government procurement process, in order to provide a theoretical guidance for the construction of the current our country government procurement process, enhance the quality of the work of the government.