Study On Internal Control Problems And Countermeasures Of Government Procurement In H Provincial Taxation Bureau

Since the internal control system was implemented nationwide in 2013,government procurement,as one of the six business activities under key management,has been fully incorporated into the supervision.While the internal control of government procurement has achieved positive effects on the supervision,restriction and balance of government procurement,it also gradually shows problems such as incomplete system,weak execution and insufficient effectiveness,resulting in the failure to fully realize the objectives of internal control of government procurement.Further research on the problems and solutions of internal control management of government procurement will help to reduce the risk of government procurement,prevent fraud and corruption and improve the level of administrative management.Taking H provincial taxation bureau as the research object,this paper analyzes its internal control data and government procurement files through field research,combs the current situation of its internal control of government procurement,deeply explores the problems of its internal control of government procurement through questionnaire survey,individual interview and data analysis,and finds that the unit has some problems in the internal control of government procurement,such as not being updated in time,weak actual execution common problems such as weak internal control cultural atmosphere,as well as individual problems such as insufficient system design,dynamic adjustment and insufficient decision-making effectiveness.Supported by COSO element theory and combined with the characteristics of internal control of administrative institutions in China,the author puts forward to further improve the internal control of government procurement of H provincial taxation Bureau,improve the organization and management and enhance the consensus of all internal control;Strengthen risk assessment and build an integrated mechanism of prevention and control;Improve control activities and enhance the rigidity of performance;Innovate the idea of "Openness+Technology" to realize holographic visual procurement;Opinions and suggestions from five aspects,such as compaction,evaluation and rectification,and improvement of the construction of supervision system,in order to provide useful reference for the internal control of other businesses of the unit and the improvement of the internal control management of government procurement of other administrative units while improving the internal control of government procurement of h provincial taxation bureau.