Research On The Countermeasures Of Internal Control Management Of Government Purchasing In Universities

Chinese government procurement has been an integrated legally basic system after Chinese government procurement law issues in 2003.With the development of society economy,many problems are found in government procurement experience.But these problems are not fixed by legal.It is a realistic solution which carries out internal control on government procurement in subordinate universities,when administrative institution internal control standards problems in 2004.But each subordinate universities has different basic situation for historical reasons and different understanding of internal control.From the result of 18^th central government 12^th inspection tour,subordinate universities do not fully carry out internal control.The risk of government procurement does not get well control.In view of the existing problems,this paper mainly uses the combination of literature review and interviews to study subordinate universities government procurement internal control management.First of all,it designs the interview outline of government procurement subordinate universities and colleges internal control management,respectively,analysis of the interview,we could find out the common problems existing in the internal control of government procurement at subordinate universities and provide reference.Based on the analysis ofthe internal control implementation management experience of typical countries,this paper puts forward the improved solution of subordinate universities government procurement internal control.including optimizing the internal environment,strengthening the whole process control activities of the government procurement of the subordinate universities and colleges and strengthening the construction of the information and communication mechanism of the government procurement of subordinate universities and colleges.Finally it puts forward suggestions on the internal control management of government procurement from three aspects:rebuilding the organizational structure of government procurement,identifying risk points and strengthening the whole process control of government procurement,optimizing safeguard measures.