Discussion On Internal Control Of Procurement Business Of T Department Of J Provence

The internal control of administrative institutions is a complete internal norm of administrative institutions.The standardization of internal control design,execution,supervision,evaluation and improvement has an important influence on the operation of administrative institutions.In addition,the internal control of administrative institutions can effectively prevent economic crimes and corruption by standardizing business processes and supervising the implementation of the system.On June 29,2016,the Treasury Department of the Ministry of Finance of the People's Republic of China promulgated the Guiding Opinions on Strengthening the Internal Control Management of Government Procurement Activities(Treasury No.1996).On November 13,2017,the Accounting Department of the Ministry of Finance of the People's Republic of China issued the Guiding Opinions of the Ministry of Finance on Promoting the Internal Control Construction of Administrative Institutions in an All-round Way(Finance and Accounting No.24)and? Relevant requirements of Internal Control Standards for Administrative Institutions(Trial Implementation)(Accounting No.21,2012)have been formulated the Administrative Institutions Internal Control Reporting Management System(Trial Implementation).Therefore,it is an inevitable trend to improve and standardize the internal control of administrative institutions,and the relevant regulations of internal control at the operational level of administrative institutions will become more standardized and clearer.To a certain extent,strengthening the internal control of the procurement business of administrative institutions can avoid corruption and collusion,reduce the negative impact of human factors on procurement business;reduce the procurement cost of administrative institutions can also improve the transparency and fairness of procurement business;standardizing the main terms of the contract can reduce the defects of the contract to a certain extent.Additional losses incurred by administrative institutions.Iparticipated in the construction of the internal control system of the J Provincial Bureau.Choose its procurement business as the research object,writing significance,research results of domestic and foreign scholars,research content,research methods and the framework of this paper in the internal control of administrative institutions.The second chapter is an overview of the relevant theories of internal control.Firstly,it introduces the internal control objectives and contents of the procurement business of the administrative institutions,including internal control objectives,principles and methods,and then introduces the risks,key control links of the administrative agencies in the budget,implementation,acceptance and payment of procurement,and finally introduces the administration.Control theory related to the procurement business of public institutions.The third chapter analyzes the internal control of its purchasing business in combination with the specific situation in the case of the J province.The chapter introduces the basic situation of the J province and the particularity of its procurement business.Then the detailed description of the procurement business mode,process design and internal control implementation of the J province T bureau is carried out.The fourth chapter analyzes the problems existing in the internal control of the J province t-purchasing business,and analyzes the problems caused by the problems.The cause of the problem;the fifth chapter puts forward suggestions for the internal control of the purchasing business of the J province.T Bureau needs to publicize and implement internal control knowledge,improve its information construction and internal control implementation supervision system,and improve its corresponding risk management.