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论文编号：	11287
作者编号：	2320170472
上传时间：	2019/12/11 13:30:10
中文题目：	C区市容园林委采购内部控制研究
英文题目：	Research on Internal Control of Purchasing in C District City Landscape Architecture Committee
指导老师：	陆宇建
中文关键字：	行政事业单位；内部控制；政府采购
英文关键字：	Administrative Institutions；Internal controls；Government procurement
中文摘要：	虽然近年来我国行政事业单位财务管理水平在不断提高，内部控制建设在不断完善发展，但是在内部控制管理实践应用上依然存在很多问题，特别是在采购业务管理上，采购内部控制没有真正发挥其作用。在一些行政事业单位经常出现建立的采购内部控制制度与本单位实际情况不相符，甚至有些单位是为了应付上级部门检查而照搬其他单位的采购内控制度，在具体业务处理中更是存在虚假列支、采购腐败、工程建设腐败等现象，导致采购内部控制制度形同虚设。而随着我国经济的快速发展和政府改革的不断推进，行政事业的单位采购业务作为财政支出的重要方式之一，也是最容易滋生腐败和发生舞弊的关键环节，采购环节依然是干部违规、违纪、违法的高危领域。采购环节中存在的不公平、不公正等现象影响了行政事业单位的会计信息质量，制约了行政事业单位的工作效率和效果，损害了国家和社会的公众利益。因此，如何提高其采购效率，提高采购管理能力越来越被广泛关注，而建立健全我国行政事业单位采购内部控制就是解决这一问题的有效方法，也是当前提高行政事业单位采购管理能力的一种重要手段。 本文通过理论研究法，案例分析法和文献研究法，重点探究行政事业单位的采购内部控制，旨在找到建立行政事业单位采购内部控制行之有效的方法及措施。首先，文章研究并总结了内部控制相关理论，行政事业单位采购内部控制的特点，包括行政事业单位内部控制的发展，采购业务发展和建立行政事业单位采购内部控制的必要性等，并结合相关法律法规和相关文献进行理论研究，为后文的案例分析提供理论支持。其次，本文以C区市容园林委的采购内部控制为例进行研究。C区市容园林委是处级行政单位下辖15个事业单位，全委系统是行政事业单位的典型代表，同时由于其具备一定的职能属性，其采购规模大采购类型多样，分析其采购内部控制时具有一定的代表性和实践性。在分析时，根据C区市容园林委的单位性质、主要职能、采购情况、工作流程，以内部控制框架及要素为依据有针对性的对其内部控制建设现状进行分析，从单位层面的组织架构，工作机制，关键岗位及人员，会计系统，信息系统到业务层面的采购预算，采购计划，采购执行，采购验收，采购监督与评价，逐一查找其存在的问题。通过分析发现C区市容园林委采购内部控制存在以下问题。一是采购岗位职责划分不清楚，没有实现采购业务归口管理，采购各个环节的职责没有落实到专人负责。二是采购业务的风险评估不到位，特别是缺少对自行采购的风险评估，而随着近年来对政府采购限额的不断提升，自行采购的空间越来对大，健全自行采购的制度及流程也是势在必行。三是在采购执行方面经常出现控制失效，主要体现在采购方式的选择有误，拆分采购项目逃避公开招标，出现低质低价中标的现象，采购验收不及时流于形式等。四是采购各方在信息沟通上也出现沟通不及时，信息不对称的情况，直接影响采购结果不能达到预期。五是采购内部控制监督评价机制落实不到位，使得采购监督评价管理职能缺乏独立性。究其原因，可以发现C区市容园林委缺乏全面的采购预算管理，缺乏完善的采购制度，缺乏有效的信息化管理。最后，针对C区市容园林委采购内部控制中存在的问题提出了有针对性的改进措施。一是完善采购制度和采购岗位职责，包括完善内部控制组织架构，完善采购业务岗位的职责实现归口管理，提高采购岗位关键人员素质。二是识别采购风险并制定风险应对措施，包括预算环节、申请环节、采购环节及验收环节。三是实施采购执行流程化控制，对采购申请及审批环节，委托代理采购环节，询比价采购环节采购验收环节进行节点控制并绘制流程图。四是完善采购信息化管理系统，完善采购内部控制信息化系统，建立自行采购供应商管理平台，推进事业单位市场化改革及PPP运行模式。五是健全采购监督评价机制，加强审计及纪检的监督检查，加强内部控制监督评价小组的监督，加强采购绩效评价管理，通过绩效考核制度规范采购关键岗位工作人员的行为，落实采购内部控制，优化采购工作流程，有助于自身建设和管理的进一步提高。通过完善措施，力求在C区市容园林委建立起不相容岗位相互分离、相互制约、相互监督的采购内部控制管理体系，促进采购工作合规合法、采购资产管理安全有效，使采购活动各个环节做到有法可依，有章可循，进而推动公共财政资金管理和使用科学化、规范化、标准化。 实践证明，完善并规范行政事业单位的采购行为，一方面能够防患违法违规违纪行为，另一方面对提高内部治理能力，完善国家治理体系和治理能力实现现代化具有重要意义。本文研究不足主要体现在，一是理论研究有待进一步挖掘，还不都深入没有创新点。二是案例分析中的C区市容园林委其本身具有一定的社会职能属性，以其为例进行研究具有一定的局限性。在今后的实践中，还需要继续整合思路，对行政事业单位内部控制相关理论及风险管理办法等相关理论进行重点研究分析并应用于行政事业单位采购内部控制中，不断发挥采购内部控制效果，促进行政事业单位不断转型升级，提高财政资金的使用效益。
英文摘要：	In recent years, the financial management of our country’s administrative institutions and the construction of internal control are continuously improving, but there are still many problems in the practical application of internal control management. Especially in the procurement management, the procurement internal control doesn’t really fulfill its duties. In some administrative institutions, the established internal procurement control system is often inconsistent with the institution’s actual situation. Even some institutions copy the internal procurement control system of other institutions in order to cope with the inspection by the higher authorities. In the specific business processing, there are such phenomena as false expenses, procurement corruption, and engineering construction corruption so that the internal procurement control system is ineffective. With the rapid development of China's economy and the continuous advancement of government reform, as one of the important ways of financial expenditure, the procurement business of administrative institutions is also the key link that is most prone to corruption and fraud. Procurement is still a high-risk field for cadres to violate regulations, disciplines and laws. The unfairness in the procurement process has affected the accounting information quality of administrative institutions, restricted the work efficiency and effect of administrative institutions, and harmed the public interests of the state and society. Therefore, how to improve its purchasing efficiency and purchasing management ability has been paid more and more attention. Establishing and perfecting the internal purchasing control of China’s administrative institutions is an effective method to solve this problem and an important means to improve the purchasing management ability of administrative institutions at present. Through applying theoretical approach, case analysis and literature methodology, this paper focuses on the study of administrative institutions’ internal procurement control in order to find effective methods and measures to establish the internal procurement control of administrative institutions. Firstly, this paper studies and summarizes the relevant theories of internal control and the characteristics of administrative institutions’ internal procurement control, including the development of administrative institutions’ internal control, the development of procurement business and the necessity of establishing internal control of procurement of administrative institutions, etc. This paper applies theoretical approach in combination with relevant laws and regulations and relevant documents to provide theoretical support for case analysis in the following. Secondly, this paper takes the procurement internal control of C District City Appearance and Garden Committee as a case study. District C’s City Appearance and Garden Committee is one of the 15 administrative institutions under public administrative unit’s jurisdiction, and its whole committee system is a typical representative of administrative institutions. At the same time, due to its certain functional attributes, it has a large procurement scale and a variety of procurement types. Therefore, it has certain representativeness and practicality when analyzing its internal procurement control. The current situation of its internal control construction was analyzed based on the internal control framework and elements according to the unit nature, main functions, procurement situation and work flow of the C District’s City Appearance and Garden Committee. The existing problems were found one by one from the organizational structure, working mechanism, key positions and personnel, accounting system, information system to the procurement budget, procurement plan, procurement execution, procurement acceptance, procurement supervision and evaluation at the unit level. It is found that the following problems exist in the procurement internal control of C District’s City Appearance and Garden Committee. First, the division of responsibilities for procurement positions is not clear, centralized management of procurement business has not been realized, and the responsibilities for all aspects of procurement have not been assigned to specific personnel. Second, the risk assessment of procurement business is not in place, especially the lack of risk assessment of self-procurement. With the continuous increase of government procurement quota in recent years, there is more and more room for independent procurement and it is imperative to improve the system and process of self-procurement. Third, control failures often occur in procurement execution, which are mainly reflected in incorrect selection of procurement methods, splitting procurement projects to avoid public bidding, low-quality and low-price bidding, and delayed procurement acceptance as a formality. Fourth, the parties to the procurement also have problems of untimely information communication and asymmetric information, which directly affects the procurement results, cannot meet expectations. Fifth, the procurement internal control supervision and evaluation mechanism is not in place, making the procurement supervision and evaluation management function lack of independence. The reason is that the C District’s City Appearance and Garden Committee lacks comprehensive procurement budget management, perfect procurement system and effective information management. Finally, aiming at the problems existing in the procurement internal control of the C District’s City Appearance and Garden Committee, targeted improvement measures are put forward. The first is to improve the procurement system and responsibilities of procurement positions, including improving the internal control organizational structure, the responsibilities of procurement positions to achieve centralized management, and the quality of key personnel in procurement positions. The second is to identify procurement risks and formulate risk response measures, including budget, application, procurement and acceptance. The third is to implement process-based control of procurement execution. Node control and flow chart drawing are carried out in the procurement application and approval process, the entrusted agency procurement process, and the price comparison inquiry and procurement process. The fourth is to improve the procurement information management system, improve the procurement internal control information system, establish a self-procurement supplier management platform, and promote the marketization reform of public institutions and PPP operation pattern. The fifth is to improve the procurement supervision and evaluation mechanism, strengthen the supervision and inspection of audit and discipline inspection, the supervision of the internal control supervision and evaluation team, and the management of procurement performance evaluation, standardize the behavior of staff in key procurement positions through the performance evaluation system, implement the internal procurement control, and optimize the procurement workflow, which is conducive to the further improvement of self-construction and management. Through taking improvement measures, efforts are made to establish an internal procurement control and management system with incompatible posts separated from each other, restricted from each other and supervised from each other in C District’s City Appearance and Garden Committee, so as to promote the compliance and legality of procurement work and the safety and effectiveness of procurement asset management, so that all aspects of procurement activities can be subject to laws and regulations, thus promoting the scientific, standardized and standardized management and use of public finance funds. Practice has showed that perfecting and standardizing the purchasing behavior of administrative institutions, on the one hand, can prevent violations of laws and regulations; on the other hand, it is of great significance to improve the internal governance capability, perfect the national governance system and modernize the governance capability. The research deficiencies of this paper are mainly reflected in the following aspects: first, theoretical research needs to be further explored, and there are still no innovations in depth. The second is that the C District’s City Appearance and Garden Committee in the case analysis have certain social functional attributes. Taking it as an example for research has certain limitations. In the future practice, it is still necessary to continue to integrate ideas, to focus on the research and analysis of the administrative institutions’ internal control relevant theories and risk management methods and other relevant theories, and to apply them to administrative institutions’ internal procurement control, to continuously develop the internal procurement control effect, to promote the continuous administrative institutions’ transformation and upgrading and the financial funds efficiency.
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