A Study On The Internal Control Of Purchasing Management In Public Universities In China

With the gradual attention of higher education in our country,the scale of public colleges and universities is expanding and the development speed is faster and faster,people's understanding of the importance of internal control is also getting stronger.As the operation and development of colleges and universities can not be separated from the procurement of materials,and therefore more complex procurement operations.It is a very important subject to improve the risk prevention consciousness of University purchase business,improve the internal control system,and establish a standard and effective internal control system.This paper analyzes the reasons of the existence of the present stage of internal A University procurement control problems,combined with the internal control theory of legal policy system and related mature,establish and perfect the system of internal control of purchasing in Colleges and universities,improve the efficiency and effectiveness of procurement,strengthen the daily management of colleges and universities,to promote the healthy and orderly development the University,for our country to have certain help to the study of internal control in Colleges and universities.This paper first introduces the research background,research significance and research ideas and methods,but also at home and abroad on the procurement and Research on the current situation of internal control in the paper;secondly,the research on procurement and internal control theory was explained,and the analysis of law and related policies;thirdly,gives an overview of the college procurement and internal control,points out the characteristics of universities,procurement business mode and the difference between college and enterprise internal control;and then analyzed the current situation of internal control of A in procurement operations to identify problems,explore the reasons of internal;control system of University procurement operations are designed,including the design of the control objectives and principles,key points from the procurement risk.The five elements of internal control,put forward the corresponding improvement suggestions;finally,this paper summarizes the summary,summarized the research conclusions and enlightenment,and pointed out the shortcomings of the article.In this paper,we hope that through the study of the internal control of A procurement business,we draw attention to the importance of purchasing business in universities,especially the application of internal control in the procurement of university business.This paper puts forward some suggestions to improve the internal control of procurement in Colleges and universities,which has universal applicability,which also has some guidance and reference for the improvement of the internal control system of other colleges and universities.