Research On The Effectiveness Of Internal Control Of Purchasing Business In A University

Since the government procurement law of the People’s Republic of China was formally implemented in 2003,university procurement as a part of government procurement has gone through the 18 th year.In the past 18 years,university procurement has made some achievements in improving financial expenditure,reducing cost management and improving the efficiency of capital use.However,despite the development of university procurement in China,there are still some problems,such as imperfect procurement related systems and backward procurement management methods.As the development of colleges and universities is inseparable from material procurement,the scope of college procurement business is wide and the procurement methods are complex and diverse,so it is particularly critical to study the effectiveness of internal control of College procurement business and explore internal control means to solve the problem.Under the new environment,how to provide effective and standardized purchasing management for colleges and universities is an important issue.Based on this,this paper introduces the current situation of university procurement theory and quantitative analysis of the development of internal control.This paper analyzes the design effectiveness and operation effectiveness of the internal control of a university’s procurement business.In the design effectiveness analysis,starting from the existing system,using the assignment method and comparative analysis method,this paper compares the key control points of procurement business management in the "guide to internal control of economic activities in colleges and universities directly under the Ministry of education" with the design of internal control system of procurement business in colleges and universities a,evaluation of the effectiveness of internal control design in a university,it is calculated that the effectiveness of the internal control system design of a university’s procurement business belongs to the excellent category.In the analysis of operation effectiveness,first of all,using COSO model for reference,combining with the actual situation of a university’s procurement business,the evaluation index system of internal control operation effectiveness of a university’s procurement business is initially established,and the index system of internal control operation effectiveness of a university’s procurement business is constructed by removing the low score index through expert scoring.Secondly,by inviting a university procurement business experts to score the importance of the index system,combined with the analytic hierarchy process to calculate the index weight of the internal control operation effectiveness of a university procurement business.Finally,through the evaluation of the effectiveness of the internal control of a university’s procurement business,combined with the fuzzy comprehensive evaluation method,the evaluation results of the effectiveness of the internal control of a university’s procurement business are obtained.And then put forward a perfect plan to help a university to carry out effective internal control of the procurement business,and help the standardization and healthy development of its procurement business.