摘要
政府采购内部控制制度能够有效规范集中采购活动,减少政府采购过程中违法犯罪事件的发生,体现政府采购的公平性和公正性。从当前政府采购内部控制活动的实际开展情况来看,由于信息不全、风险意识缺乏以及监督不力等相关因素,造成了各种各样的问题,影响政府采购的质量和可靠性。论文主要针对政府采购内部控制存在的问题及相关策略进行深入研究。
The internal control system of government procurement can effectively regulate centralized procurement activities,reduce the occurrence of illegal and criminal events in the process of government procurement,and reflect the equity and fairness of government procurement.From the actual development situation of the current internal control activities of government procurement,due to incomplete information,lack of risk awareness and poor supervision and other related factors,caused a variety of problems,affecting the quality and reliability of government procurement.This paper mainly and deeply studies the existing problems and related countermeasures of internal control of government procurement.
作者
王丽
WANG Li(Linyi County Government Procurement Center,Shanxi Province,Linyi 044100,China)
出处
《中小企业管理与科技》
2020年第21期119-120,共2页
Management & Technology of SME
关键词
政府采购
内部控制
问题
对策
government procurement
internal control
problems
countermeasures
