Research On Financial Management In The Preparatory Stage Of Government Procurement Project

With the establishment of China's market economy system and the deepening of the financial system reform,the fresh term“government procurement”started to enter our perspective in 1996.With over 20 years of development,government procurement is booming as relevant laws and systems have been improved.As one of the three major procurement targets,due to its wide range and difficulty in management,government procurement projects tend to have some problems in the actual management work,which often leads to unsatisfactory tender results and financial control functions.In recent years,the project bidding and tendering projects for government procurement have been increasing year by year,and the drawbacks in the management of finance have gradually become apparent,particularly,there are still some weak points in the management of the government procurement project at the early stage.So in order to better strengthen the source management and exercise the macro-control function of finance,it urgently needs the finance department to establish a set of effective methods to strengthen the early-stage management of government procurement,which will not only meet the requirements of the financial system but also adapt the need for the development of society.With the literature reading method and case study method,this paper explores the problems of financial management of government procurement projects in the preparatory phase,which includes careless auditing for budget,the lacking of effective constraints for the implementation time of the projects,lack of substantive audit for the projects list and the unclear administrative boundary of government departments.And then from the perspective of financial management,the paper analyzes the causes of the problems in depth and puts forward the solutions such as the combination of financial investment assessment and department budget management,establishing and improving the management and control system during the preparatory phase of government procurement and the evaluation of the performance of funds utilization,which could provide some reference for the effective implementation of the government procurement projects.