The Internal control mechanisms and government procurement procedures- Case analysis approach

• Main Authors: Yu-Tsai Hsu, 許玉采
• Other Authors: Yu-Chih Lin
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/41599850852279502277

碩士 === 雲林科技大學 === 會計系研究所 === 98 === The quality of the governmental procurements is related to national future economical development. The government prepares big amount budgets annually to pay for every construction projects, tangible goods and services. The main revenue of government is from taxes, and this should be managed and used carefully. However, there were some scandals occurring during recent years, such as the “construction scandal of Regional Support Command CLC”, “construction scandal of Chinese Petroleum Company”, “Purchasing scandals of Criminal Police Bureau”. We find that purchasing personnels are directly involved in the scandals. But the current internal control and management mechanism still cannot play its role to implement its functions and this should be reviewed and discussed again. By analyzing some practical cases, this study discovers that besides some few governmental officials were lazy for implementing internal control systems and the their improper designs on internal control systems to cause scandals, the main reason is that department chief, high management people and internal departments’ people behalf badly or do not act its integrity to make internal control mechanism work and cannot function for its supervision purpose, which then occurred scandals. This study suggests the following: To strengthen internal control environment and analysis of risk evaluation. And for those few governmental officials who are lazy for implementing internal control process, we can strengthen internal process control. For the system itself with defects and for those governmental officials who do not behalf well or act their integrity, we can implement some cooperative measures such as property/asset declaration system of governmental officials, or regular job positions-shifting system to enhance the quality of governmental officials and also to strengthen education trainings for people. We know any control mechanism must be implemented by people, so people are the most key point.