政府采购电子交易内部控制设计与应用研究

发布时间：2018-05-19 18:55

本文选题：政府采购 + 电子交易　；参考：《重庆理工大学》2014年硕士论文

【摘要】：近年来，政府采购电子交易平台从无到有，发展迅速，但仍处于初级阶段，相应的内部控制规范还不完善。由此引发许多问题，诸如：缺乏专门的电子交易采购的法律准则；采购参与者素质不高；商品价格机制不科学；缺乏对供应商准入资格和诚信水平的考评制度；网络建设及安全性存在漏洞等。这些都会导致电子交易活动中出现违规操作、数据被窃或泄露、恶意破坏系统、采购人的权利遭到侵犯等情况。这些情况一旦发生，不仅扰乱了正常的电子交易采购秩序，损害了采购人和供应商等政府采购参与者的合法权益，，更严重的会损坏政府形象，造成恶劣的社会影响。本文首先以系统科学的三大基本理论、COSO和COBIT信息化内控理论，以及电子商务相关理论作为理论支撑，分析目前我国政府采购电子交易内部控制存在的主要问题。再以政府采购电子交易的业务流程为出发点，分采购预算编制及审批、采购申请及审批、电子交易、采购验收及付款四个主要环节，分别确定每个业务环节的控制目标和潜在风险，根据业务特点对各个关键控制点采取不同的控制措施。在电子交易环节又特别按照采购的具体操作流程进行细致的划分，做到每步关键操作都有控制。使得内部控制更加贴合实际，更具操作性。其中对商品的价格控制、访问权限控制、供应商准入控制、供应商信息库的建立和维护控制、商品信息库的建立和维护控制、询价采购控制、电子反拍控制以及电子交易系统控制做了详细说明。然后，结合内部控制的关键控制点，建立政府采购电子交易内部控制评价指标体系。以采购四大主要环节作为一级指标，再将一级指标细化到二级和三级，并借助层次分析法给各级指标赋予权重。根据模糊综合评价理论，构建模糊综合评价模型，对各级指标进行定量计算和定性分析。通过对比分析找到内部控制的薄弱环节，从而对内部控制进行有针对性的加强和改进，达到反馈控制的效果。最后，利用PB、PD系统开发软件设计开发政府采购电子交易内部控制评价系统，将理论付诸实践，对电子交易的内部控制进行综合评价。监管部门和采购单位都可以通过对评价结果的横纵分析找到控制薄弱点和改进方向。
[Abstract]:In recent years, the electronic trading platform of government procurement has developed rapidly from scratch, but it is still in the primary stage, and the corresponding internal control standard is not perfect. This leads to many problems, such as the lack of special legal norms for electronic transaction procurement; the poor quality of procurement participants; the unscientific commodity price mechanism; the lack of a system for evaluating suppliers' access qualifications and integrity; The network construction and the security exist the loophole and so on. These will lead to irregularities in electronic transactions, data theft or disclosure, malicious destruction of systems, violations of the rights of purchasers, and so on. Once these situations occur, it not only disturbs the normal order of electronic transaction procurement, damages the legitimate rights and interests of government procurement participants, such as buyers and suppliers, but also seriously damages the image of the government and causes bad social impact. Based on the three basic theories of system science, namely, COSO and COBIT information internal control theory, as well as the related theory of electronic commerce, this paper analyzes the main problems existing in the internal control of government procurement electronic transactions in our country. With the business process of government procurement electronic transaction as the starting point, it is divided into four main links: procurement budget preparation and approval, procurement application and approval, electronic transaction, procurement acceptance and payment. The control target and potential risk of each business link are determined, and different control measures are taken for each key control point according to the business characteristics. In the electronic transaction, especially according to the specific operation process of procurement, every key operation is controlled. Make the internal control more practical, more operational. The price control, access authority control, supplier access control, supplier information base establishment and maintenance control, commodity information base establishment and maintenance control, inquiry procurement control, Electronic backbeat control and electronic trading system control are described in detail. Then, combining the key control points of internal control, the evaluation index system of internal control in electronic transaction of government procurement is established. Taking the four main links of purchasing as the first class index, the first grade index is refined into two and three levels, and the weight of the index is given by the help of the analytic hierarchy process (AHP). According to the theory of fuzzy comprehensive evaluation, the fuzzy comprehensive evaluation model is constructed, and the quantitative calculation and qualitative analysis of various indexes are carried out. The weak links of internal control are found through comparative analysis, so that the internal control can be strengthened and improved in order to achieve the effect of feedback control. Finally, the internal control evaluation system of government procurement electronic transaction is designed and developed by using PBPPD system. The theory is put into practice and the internal control of electronic transaction is comprehensively evaluated. Regulatory authorities and purchasing units can find control weaknesses and direction of improvement through horizontal and vertical analysis of evaluation results.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;F810.6;F724.6

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