Research On The Internal Control Of Government Procurement In Colleges And Universities

With the development of our society,the level of higher education is increasing,with its scale expanded.This helps to fasten the steps of the construction of higher education.Government procurement in colleges and universities plays an important role in strengthening the expenditure management,cutting the purchase cost and promoting the building of a clean government.Government purchase in universities,which is the basement of it,plays an important role in expenditure management and cost reduction.It also plays a role in decreasing corruption.However,there are still some problems remained during the process.That is because we are still in the stage of exploration and the imperfection of some policy.Now,it is popular for a country to control an enterprise and the research about this is trendy.However,the researches about administrative institution like universities are much fewer.Scholars do not pay much attention to that.The majority of their projects are focused on situation of the internal control in a university,based on the COSO.Few of them take a specific university as example.This firstly reviews relevant literature at home and abroad about the Government procurement.Then it analyses three theories,and makes a conclusion about the legislations on Government procurement.Next,it analyses XF university,from the process of its purchasement.Last,it comes up with some ideas by finding the shortcomings existing in XF university.The most part of the essay is that it analyses the shortcoming in Government procurement and its reason by taking XF university as an example.It furthermore gives some advice on how to perfect the internal control.It promotes development of the universities actively.