| Since the Party Central Committee first proposed to implement the strategy of rejuvenating the country through science and education in May 1995,the state has continuously increased its investment in education.Until 2020,the total investment in education has reached5301.4 billion yuan,and the investment in Colleges and universities has also increased year after year.As an important part of public institutions,colleges and universities are different from ordinary enterprises because of their non-profit,social service and other characteristics.Colleges and universities generally integrate education,scientific research and administrative office.The procurement content includes teaching and scientific research equipment and instruments,infrastructure maintenance projects,administrative office furniture,etc.,which also has its complexity and particularity.How to establish a standardized and efficient internal control system for procurement business,improve the management and use efficiency of procurement funds in Colleges and universities,control procurement risks,and reduce the corruption in the "ivory tower" caused by procurement has become a very meaningful topic.Through the summary and induction of the internal control of procurement business at home and abroad,and then according to the characteristics of colleges and universities,combined with China’s current laws and regulations,this paper analyzes the current situation of the internal control of procurement business in LS colleges and universities,finds out the problems and puts forward the optimization scheme.On the one hand,it can ensure the legal and compliant development of procurement business in Colleges and universities,reduce the power rent-seeking space,and create a good environment for the healthy and stable development of colleges and universities;On the other hand,it can also improve the work efficiency of procurement business under the premise of legal compliance and ensure the management of sustainable operation of colleges and universities.This paper is mainly composed of six parts.Firstly,it expounds the research background and significance of the article,puts forward the research ideas,research contents,research methods and technical route of the article,and explains the main innovation and contribution of this research;Secondly,it introduces and reviews the research trends at home and abroad,reviews and reviews the literature in the relevant research fields involved in the article,and analyzes the historical evolution,development direction and development trend of internal control of administrative institutions and procurement business at home and abroad;The third is to analyze the relevant theories of internal control of University procurement business,sort out the current relevant laws and regulations of University procurement in China,and explain the differences between procurement business and internal control between universities and enterprises through comparison;Then it analyzes the current procurement business of LS colleges and universities through the case of this paper,mainly from three aspects: the characteristics of procurement business of colleges and universities,the basic situation of LS colleges and universities,the basic situation and existing problems of internal control of procurement business of LS colleges and universities,so as to find out the problems and explore the causes of the existing problems;Then,the internal control of University procurement business is systematically optimized,including the control of the objectives,principles and risk points of internal control optimization design;The fifth part carries on the foregoing,compares and analyzes the internal control before and after optimization,and puts forward optimization suggestions;The last part is the conclusion and summary of this paper,summarizes the conclusions and Inspiration of this research,and looks forward to the future of internal control of procurement business in Colleges and universities.This paper studies under the guidance of the internal control norms of administrative institutions(for Trial Implementation)of the Ministry of Finance and the guidelines for internal control of economic activities in Colleges and universities directly under the Ministry of Education(for Trial Implementation)of the general office of the Ministry of education.It is hoped that through the Research on the optimization of the internal control system of College procurement business,internal control can play a "firewall" in college procurement business And booster.This paper has certain universal applicability to the optimization of internal control system of procurement business in Colleges and universities,and also hopes to play a certain reference and reference role for the construction of internal control system in other colleges and universities. |
