Research On Internal Control Of Tendering Business In China's Administrative Institutions

Providing public service is an important function of the administrative institutions,the function is often achieved through the use of financial funds to participate in the market.Bidding as a direct expression of participation in the market,there are many problems at this stage.Although the administrative institutions have established the public bidding system,but there are many problems in the implementation process.In particular,some negative impact arised in bidding process in last year,like the director of finance,the director of audit,and the head of infrastructure sector corrupted together in a university in Jiangsu.Therefore,it has become an urgent task to regulate the internal control of the bidding business of the administrative institutions.It is hoped that the research of this paper can provide a framework reference and practical guide for self-bidding's internal control of the administrative institutions.In research methods,this article mainly adopts the literature research method and case study method.Firstly,using literature research method,the author systematically combed the internal control development and the present situation of the public sector bidding business from three levels: the internal control of the administrative institutions,the internal control of the bidding business and the internal control of the bidding business of the administrative institutions.It is found that the research on the first two aspects has been perfected at home and abroad,but the research on the third aspect lacks theoretical norms and practical guidance.Secondly,using case study method,made a detailed analysis and evaluation of the internal control of A University's bidding business through the field trips and interviews and other methods.University as the most representative of the institutions,its research results will help to promote to the general administrative institutions.The combination of the two research methods makes the article have a theoretical and practical basis.In the research content,firstly,this article summaried the relevant theories of internal control of tendering business in administrative institutions,defined the relevant conceptions,as the theoretical basis of the study;Secondly,combining the theoretical basis and relevant laws to design the internal control system of the tendering business of the administrative institution,this part designed the flow chart of each stage of the bidding,and sorted out the internal control objectives,key risk points and corresponding control measures;Thirdly,the internal control system designed by the former part is used to evaluate the internal control of the bidding business of A University,found out the weak link of internal control in the bidding stage of A Universities;Lastly,based on the COSO framework,giving the pertinent suggestions for perfecting the internal control of the bidding business of the administrative institutions.