The Research On The Internal Control Of Government Procurement In H Bureau

With the continuous advancement of comprehensive in-depth reform and the constantly transformation of government functions,the importance of establishing and improving internal controls is increasingly evident.Government procurement,one of the six major business divisions of "The Regulations for Internal Control of Administrative Institutions",Provide protection for the efficiency and effectiveness of public services provided by administrative institutions,so it takes an extremely important position.Establishing and improving internal control of government procurement is of great significance in strengthening government procurement management,preventing corruption,promoting clean government,ensuring the safety of assets and funds,and ensuring the sound operation of administrative institutions.This paper takes the internal control of government procurement in the H Bureau as the research object.First,through the investigation of the basic situation of internal control and the understanding of current regulation and process,the author discovered some current defects.Secondly,based on COSO internal control framework,"The Basic Norms of Internal Control of Enterprises" and it's supporting guidelines,and"The Regulations for Internal Control of Administrative Institutions”,the author analyzed the causes from five aspects,which are control environment,risk assessment,control activities,supervision and evaluation,and information communication.In the end,for the above reasons,targeted improvements have been proposed.H bureau should optimize the internal control environment,establish a scientific risk assessment system,improve control activities,improve supervision and evaluation,and strengthen information communication.This paper has some significance for improving the internal control of govermment procurement in H bureau,establishing and strengthening its government procurement management,promoting clean government,preventing corruption,and improving the effectiveness and efficiency of providing public services by H bureau.At the same time,this paper analyzes the causes of the internal control defects in the government procurement of H Bureau and puts forward corresponding suggestions,which can provide reference for other administrative.