發(fā)布時(shí)間：2018-05-19 18:55

  本文選題：政府采購(gòu) + 電子交易�。� 參考：《重慶理工大學(xué)》2014年碩士論文

【摘要】：近年來(lái)，政府采購(gòu)電子交易平臺(tái)從無(wú)到有，發(fā)展迅速，但仍處于初級(jí)階段，相應(yīng)的內(nèi)部控制規(guī)范還不完善。由此引發(fā)許多問(wèn)題，諸如：缺乏專(zhuān)門(mén)的電子交易采購(gòu)的法律準(zhǔn)則；采購(gòu)參與者素質(zhì)不高；商品價(jià)格機(jī)制不科學(xué)；缺乏對(duì)供應(yīng)商準(zhǔn)入資格和誠(chéng)信水平的考評(píng)制度；網(wǎng)絡(luò)建設(shè)及安全性存在漏洞等。這些都會(huì)導(dǎo)致電子交易活動(dòng)中出現(xiàn)違規(guī)操作、數(shù)據(jù)被竊或泄露、惡意破壞系統(tǒng)、采購(gòu)人的權(quán)利遭到侵犯等情況。這些情況一旦發(fā)生，不僅擾亂了正常的電子交易采購(gòu)秩序，損害了采購(gòu)人和供應(yīng)商等政府采購(gòu)參與者的合法權(quán)益，，更嚴(yán)重的會(huì)損壞政府形象，造成惡劣的社會(huì)影響。 本文首先以系統(tǒng)科學(xué)的三大基本理論、COSO和COBIT信息化內(nèi)控理論，以及電子商務(wù)相關(guān)理論作為理論支撐，分析目前我國(guó)政府采購(gòu)電子交易內(nèi)部控制存在的主要問(wèn)題。再以政府采購(gòu)電子交易的業(yè)務(wù)流程為出發(fā)點(diǎn)，分采購(gòu)預(yù)算編制及審批、采購(gòu)申請(qǐng)及審批、電子交易、采購(gòu)驗(yàn)收及付款四個(gè)主要環(huán)節(jié)，分別確定每個(gè)業(yè)務(wù)環(huán)節(jié)的控制目標(biāo)和潛在風(fēng)險(xiǎn)，根據(jù)業(yè)務(wù)特點(diǎn)對(duì)各個(gè)關(guān)鍵控制點(diǎn)采取不同的控制措施。在電子交易環(huán)節(jié)又特別按照采購(gòu)的具體操作流程進(jìn)行細(xì)致的劃分，做到每步關(guān)鍵操作都有控制。使得內(nèi)部控制更加貼合實(shí)際，更具操作性。其中對(duì)商品的價(jià)格控制、訪問(wèn)權(quán)限控制、供應(yīng)商準(zhǔn)入控制、供應(yīng)商信息庫(kù)的建立和維護(hù)控制、商品信息庫(kù)的建立和維護(hù)控制、詢(xún)價(jià)采購(gòu)控制、電子反拍控制以及電子交易系統(tǒng)控制做了詳細(xì)說(shuō)明。 然后，結(jié)合內(nèi)部控制的關(guān)鍵控制點(diǎn)，建立政府采購(gòu)電子交易內(nèi)部控制評(píng)價(jià)指標(biāo)體系。以采購(gòu)四大主要環(huán)節(jié)作為一級(jí)指標(biāo)，再將一級(jí)指標(biāo)細(xì)化到二級(jí)和三級(jí)，并借助層次分析法給各級(jí)指標(biāo)賦予權(quán)重。根據(jù)模糊綜合評(píng)價(jià)理論，構(gòu)建模糊綜合評(píng)價(jià)模型，對(duì)各級(jí)指標(biāo)進(jìn)行定量計(jì)算和定性分析。通過(guò)對(duì)比分析找到內(nèi)部控制的薄弱環(huán)節(jié)，從而對(duì)內(nèi)部控制進(jìn)行有針對(duì)性的加強(qiáng)和改進(jìn)，達(dá)到反饋控制的效果。 最后，利用PB、PD系統(tǒng)開(kāi)發(fā)軟件設(shè)計(jì)開(kāi)發(fā)政府采購(gòu)電子交易內(nèi)部控制評(píng)價(jià)系統(tǒng)，將理論付諸實(shí)踐，對(duì)電子交易的內(nèi)部控制進(jìn)行綜合評(píng)價(jià)。監(jiān)管部門(mén)和采購(gòu)單位都可以通過(guò)對(duì)評(píng)價(jià)結(jié)果的橫縱分析找到控制薄弱點(diǎn)和改進(jìn)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.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.45;F810.6;F724.6

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