Optimization On Procurement Internal Control Of Y Water Affairs Bureau

At present,China's most administrative units only pay more attention to the financial system involving accounting,and neglect the integrated management of other businesses.Each department has its own politics,and the budget is out of touch with the corresponding economic issues.Therefore,it is extremely necessary to establish an internal control system to solve the existing problems.The internal control of the government procurement business is an important part of the internal control at the unit business level.Different from the enterprise,its procurement mainly comes from the infrastructure construction project,the scope of various types of procurement products has also been expanded.Considering that the funds for administrative institutions procurement come from financial appropriation,supporting by provinces and cities,and self-raising by the masses,it has the characteristics of "take it from the people and use it to the people",and the internal control of the purchasing business of the institution should be the most effective in fulfilling the fund use,eliminate rent-seeking behavior and corruption,so as to achieve truly high-quality,low-cost procurement.Therefore,this paper will adopt a combination of case analysis and normative research.We will understand the internal control situation of the procurement business of the Bureau through internships,investigations and interviews in various purchasing-related departments of the Y Water Affairs Bureau,and analyze the main problems in the design and operational aspects of the internal control of the procurement business process,namely the lack of a dedicated internal control department,incomplete division of responsibilities,low efficiency,lack of professionalism,and incomplete risk evaluation and information construction and perfunctory approval of purchases,the existence of self-purchase by signing account,the existence of excessively high price risk in bidding procurement,simple acceptance and storage,single account setting,etc.,and find out the reasons for these:weak awareness of internal control,fixed funding sources,complicated procurement source channels,and lack of internal supervision.Finally,based on the knowledge it has learned and innovative thinking in the research,aiming at its existing problems,from the establishment of internal control teams,strengthening of knowledge training,and implementation of performance evaluation,we will raise the awareness of internal control;completing internal control process by improving risk assessment and realizing the entire process of procurement informationization;implementing control activities by means of graded authorization,affiliate control,price monitoring and acceptance and custody system,and accounting refinement;strengthening the self-monitoring mechanism by using self-evaluation of procurement internal control finally,to put forward sound suggestions to help the unit to improve the procurement business.