Research On Internal Control Optimization Of Government Procurement Of A Forestry Bureau

Government procurement,which is the important way of public finance expenditure,is executed scientifically that ensures the full and efficient utilization of national public resources.At present,government procurement market in our country exists the phenomenon of extremely serious corruption,and fairness,openness and impartiality of government procurement are damaged seriously,the utilization of the national financial fund is much too low to safeguard the interests of national and social public.The fairness,openness,and impartiality of the government procurement process are secure in the very great degree by means of internal control,that makes a great improvement in the utilization of government funds,promotes the cultivation of clean government of our country effectively,and maintains the national and social public interests.In November 2012,The Ministry of Fnance promulgated the "Internal Control Standard for Administrative Institutions(Trial)"(hereinafter referred to as "Internal Control Standard"),which has been fully implemented since January 1,2014.The “new budget law”and “the implementation regulations of the government procurement law”began to be implemented in 2015,which lay a solid foundation for the operation of government procurement.Consequently,it is much important to strengthen the control of government procurement internal in the current environment.Based on internal control,this paper research on the scientific and rationality of internal control for improving the government procurement process.It not only regulates the government procurement process,but also restricts the economic behavior of the purchasers.Firstly,the paper studies relevant theories and analyzes the relationship between government procurement and internal control.Next,in the case of A forestry bureau,the issues of procurement existing in A forestry bureau are found by the method of questionnaire score,which are mainly about that organization structure is not sound,incomplete management system,budgeting is not reasonable,approval of purchasing plan is not strict,procurement process is not standard,acceptance procedures of procurement and procurement evaluation are not comprehensive.Therefore,this paper proposes to solve the problems in A forestry bureau by perfecting the organizational structure,perfecting the management system and constructing the information platform.Additionally,the internal control strategies including optimize the budget process of government procurement in Aforestry bureau,strengthen the government procurement budget audit inspection and acceptance,improve the purchasing process,and pay attention to and improve the government procurement evaluation are proposed to optimize the internal control of the government procurement in A Forestry Bureau.