| Government procurement,the collective term of purchasing policy,procedure,process and management,which refers to the conduct to purchase goods,projects and services with national financial funds for purposes of handling routine state affairs or satisfying public services by governments at all levels,public institutions and social organizations,is a public procurement management system.With the state organs,public institutions and social organizations entitled relevant state power or public functions as the procurement subjects and national financial funds as the resource,it is characterized with the public capital source,unidirectional procurement,universal purchasing objects,standardized purchasing procedure and policy-based results of procurement.Colleges and universities,being public institutions featured with both teaching and scientific research,has been one of the important subjects of government procurement.They played an active role in enhancing budget administration,reducing purchasing cost and promoting the construction of a clean government as the government procurement system and procurement scale have gradually developed.However,it is undoubtedly that now the government procurement for colleges and universities still has many problems in terms of the internal construction,such as the defective internal control system,unreasonable procedure setting and lack of necessary accountability system.This problem might lead to more risks and procurement accidents.This article presented the risk point of each line in government procurement for colleges and universities.And it proposed to improve the internal control system according to the current situation,existing problems and the cause of these problems by means of empirical analysis and document system carding with the government procurement of BY college as the example.Finally,we hope to improve the quality and effectiveness of the government procurement of BY college. |
PDF Full Text Request