Restructuring Internal Control Process Of Purchasing Operation In M University Based On ASME Method

The “Administrative Institutional Internal Control Code" was formally implemented in January 1,2014 in China,which fills the weakness of internal control system in China's colleges and universities.The implementation of this code means that our country had strengthen the administrative institutions from the policy level,such as colleges and universities internal control Attention.In addition,due to the expansion of colleges and universities,the scale of higher education institutions gradually expanded,while the need for number of teaching equipment,infrastructure projects and various materials procurement are also expanded.The university procurement and management activities become an integral part of the comprehensive construction of colleges and universities.However,at present,many problems showed up,such as the irregularity of the procurement business process and the lack of internal control in university.An increasing need for a set of methods to make the internal control reasonable in its procurement business shows up in order to implement the "norm" in colleges and universities.The application helps university to enhance the level of risk prevention and control,as well as improve the efficiency of teaching services.Based on the purposes above,this paper selected M University as the research object,with reference to COSO "internal control integration framework","administrative institutions internal control basic norms","government procurement law" and "higher school financial system" in the university procurement business requirements.Through the field investigation method and ASME process reengineering analysis method to the M university procurement business internal control process analysis to discover its existing problems,and the idea of process reengineering applied to solve the problem in the process,through the "clear demand,Analyze the problem,put forward the control measures,determine the key control points,carry out process reengineering and draw the flow chart,process reengineering evaluation " steps to improve the M university procurement business internal control process.From the point of view of research contents,this paper bases on the internal control process reengineering research of M University's purchasing business,provides the train of thought for M University to build the relevant framework or system.According to theresearch process and method,this article uses case study of field interview,M University,according to the relevant theoretical basis and principle,a detailed analysis of M University procurement business internal control process problems;from the technical point of view,this article ASME process analysis method as the basis for the regulation of internal control processes to provide colleges and universities A new idea;from the research results,the first of the various activities in the process were subdivided to ensure that M University Procurement business processes are not missing links,and without affecting the risk control to improve the procurement under the premise Efficiency;Second,this article divides the process activities into the budget and the planning process,the bidding and purchasing process,the acceptance and payment process,the information management process,defines the key control points and designs a standard flowchart;Finally,The department also carried out a re-planning,re-engineering departments after more clear,easy to process management,to avoid the risk of procurement due to incompatible positions.