Research On Government Procurement Internal Control Problems And Optimization Countermeasures Of X Party School

Under the background of comprehensive deepening of reform and rapid growth of procurement scale,effective internal control of government procurement can improve the efficiency of using financial funds,reasonably prevent the risk of integrity in government procurement,and provide an important guarantee for the orderly development of administrative institutions.The working regulations of the Communist Party School of China clearly require that the party school should improve the qualities,strengthen reform and innovation,constantly improve the administrative and logistical services.So the Party School continues to promote campus construction,and the scale of government procurement also increased sharply due to the increase in demand.It is necessary to establish the internal control system of government procurement in the Party school,and also an important research subject.Based on this,this paper selects the provincial party school as the research object,and carries out the research from four aspects.First,in the context of the current era,the paper combines the domestic and foreign literature to find and define the problems,and then clarifies the research ideas and the research contents.Second,based on the theoretical basis of internal control theory,principal-agent theory and risk management theory,the paper defines the core concepts accurately and constructs the theoretical framework.Third,the paper elaborates the current situation of the internal control construction of government procurement of X Party School,combined with the content of questionnaires and personal interviews,in-depth analysis of the existing problems and causes.Fourth,in view of the analysis of the problem,put forward the operable paths to optimize the internal controls.The research contents of this paper are divided into six chapters and the specific structures are as follows: Chapter 1 is the introduction,which expounds the background and origin of this research,summarizes and reviews the research status of domestic and foreign scholars,and clarifies the research ideas and specific contents,research methods adopted and research innovations.Chapter 2 defines the concepts of internal control,government procurement internal control and Party school,then expounds the internal control theory,principal-agent theory and risk management theory.Chapter 3 expounds the basic situation of X Party School,the construction of internal control and the current situation of internal control of government procurement,and introduces the framework and practice of X Party School’s construction of government procurement internal control system.Chapter 4 includes the survey design,the survey implementation and the survey statistics,and it makes a statistical analysis of the questionnaires and interviews,then discusses the existing problems and the causes of the problems one by one.Chapter 5 analyzes the problems and causes of government procurement internal control,and puts forward optimization countermeasures.Chapter 6 illustrates the main conclusions of this paper,shows the shortcomings of this study,and looks forward to the future research direction.This paper finds out that the construction of internal control of government procurement of X Party School has made some achievements,but there are still some problems in the control of environment,control activities,risk assessment and communication and supervision.There are four problems: in the post allocation and responsibility division are not reasonable,the budgeting and acceptance process are not standardized,periodic risk assessment mechanisms are less mature,and the internal supervision is not in place.By analyzing the causes of the problems,lack of initiative to implement internal control,lack of strength in the construction of professional team and lack of information construction are the main reasons.In order to further improve the government procurement internal control construction of X Party School,it can be carried out from five aspects: improving post allocation and responsibility division,standardizing government procurement budget system management,further strengthening government procurement process control,building a comprehensive risk assessment and evaluation system,and strengthening the supervision of the whole process of government procurement.Under the background of comprehensively deepening the reform of government procurement system and promoting the construction of internal control of administrative institutions,this paper analyzes the problems and causes of the internal control of government procurement in X Party School,and puts forward effective optimization countermeasures.It is a supplement to the internal control research system of the Party School,and also provides certain reference value and significance for the similar units.Shortcomings of the study are that the research object of government procurement mainly concentrates on goods and engineering which is of little use for reference to the administrative institutions mainly engaged in service procurement,and need further study to establish the concrete evaluation index system of risk assessment according to the actual research object.