The Reaserch On Evaluation Of Government Procurement Internal Control Of Public Institutions

Under the background of rapid economic development,the social demand of public goods and public services is increasing,and the status of government procurement in public institutions is becoming more and more important.On the one hand,public institutions have stable funding,with no pressure of survival,so that they do not pay enough attention to the risk factors of the government procurement internal contral.On the other hand,as the research and practise on internal control and their evaluation of public institutions are still in the stage of development,the professional internal control evaluation on government procurement is much more less popular,but mostly as part of a bussinessl included in the overall internal control evaluation of the entire institutions.The above two deficiences of China's government procurement and the internal control evaluation of public institutions,bring the work of government procurement a lot of problens,such as the low satisfaction of its result,the invalid control of its efficiency and so on.In order to improve the effectiveness of the use of government procurement funds and safeguard the interests of the state and the public,it is necessary to evaluate the government procurement internal control of the public institutions,which can not only improve the quality of government procurement,the efficiency of capital use and the government procurement system,but also enrich the contents of the internal control and its evaluation of institutions and promote their development.On the basis of existing research,this paper defines the scope of research through the definition of the internal control of public institutions and its evaluation with the method of normative research and case study.At the same time,taking the risk management theory,public product theory and public finance theoryl as the basis,this paper expounds the status quo of the evaluation of government procurement internal control and analyze its problem and their causes.Then,the paper select 27 evaluation indicators from 6 aspects of government procurement(the control environment as well as the management of the budget,the demand report,the process,the contract and the material acceptance),to establish an evaluation system through the method of Delphi and AHP.Next,taking the Disabled Person's Federation in A city as an example,apply the evaluation system intopractice,and analyze the result.Finally,according to the problems and causes of the internal control evaluation of government procurement in the current public institutions,this paper makes some suggestions from above six aspects.