Research On Optimization Of Internal Control Of Government Procurement Of S Institutions

Since the promulgation of the Standard for Internal Control of Administrative Institutions?Trial Implementation?in 2012?Finance Committee?2012?No.21?^[1],all administrative institutions throughout the country have been actively responding to the call of the state to actively carry out the construction of internal control of units so as to promote the institutional reform of administrative institutions.Not long after,in 2015,the Ministry of Finance issued the"Guidance on comprehensively promoting the construction of internal control in administrative institutions"^[2]document[2015]No.24,and in 2017,it further launched the"Management System of Internal Control Report of Administrative Institutions?Trial Implementation?"Notice,however,in fact,internal control for administrative institutions,because has been ignored,the internal control system is not perfect enough.At the same time,according to the National Government Procurement Summary 2018 issued by the Ministry of Finance,the increase in the scale of government procurement in 2018 has slowed,reaching 3586.14 billion yuan,an increase of 11.7percent over the previous year,accounting for 10.5 percent and 4 percent of the national financial expenditure and GDP,respectively^[3].With the gradual deepening of internal control research at home and abroad and the continuous development of internal control construction in various local administrative institutions in the country,government procurement is regarded as"Bank of China One of the six major economic activities of administrative institutions required by the Code of Internal Control of Administrative Institutions?Trial Implementation?,speeding up the improvement of the internal control system of government procurement in administrative institutions is conducive to the overall internal control construction of their units.Because of this,we understand and analyze the current situation of internal control of government procurement in administrative institutions under the current new situation,find out all kinds of internal control problems existing in the units,and analyze these problems one by one,and then make sufficient preparations for perfecting the internal control of government procurement in institutions,which is important to both the units themselves and the state.Based on the current situation of internal control of public institutions under the new situation in China,this paper puts forward the research background and significance of this paper,briefly introduces the basic situation of domestic and foreign research on internal control of government procurement,briefly explains the technical route,research contents,research methods and innovation points of this paper,and then briefly summarizes some related concepts,theories and legal basis of internal control of government procurement of public institutions;Then it introduces the situation of S institutions and their government procurement,analyzes the problems and causes of the current internal control of government procurement in S institutions from the unit level and the business level;then,according to the previous proposal How to improve the internal control of government procurement in S institutions under the new situation is given in this paper.In view of the problems at the unit level,we should first raise the awareness of government procurement,then set up a procurement team,and finally propose to strengthen the information construction of government procurement;For the business level problems,the first is to accurately prepare the procurement budget,optimize the approval process,the second is to standardize the procurement implementation procedures,avoid bidding risks,the third is to optimize the acceptance link,clear acceptance responsibility,fourth,strengthen the management of government procurement files,fifth,improve the management of government procurement challenges and complaints,and finally establish a performance evaluation system for government procurement.