| With the gradual expansion of the scale of colleges and universities in China,the procurement projects of colleges and universities including teaching equipment,infrastructure and various materials have gradually increased,and the procurement volume has also continued to increase.The procurement activities have become more complex,and the procurement type and scope during the process become more and more numerous and wider.As a result,the procurement of materials requires strong professional knowledge.It is urgent for colleges and universities to learn how to ensure fair competition and achieve "value for money" in government procurement in colleges and universities.Considering that the internal control can ensure the effective realization of economic and business activity goals by taking a series of measures,thus the scientificness of internal control is of great significance to the government procurement in colleges and universities.Using the literature research method,case study method,and questionnaire survey method,this paper analyzed and explored the internal control of university A’s government procurement business from the perspective of internal control.On the basis of understanding the functional departments related to the government procurement business and the internal control system of government procurement of university A,this paper composed the government procurement business process of university A and analyzed key risk points in the procurement process of university A.The authors not only collected and organized the relevant literature on internal control of government procurement in universities,but also conceived the questionnaire questions with the actual situation of university A.Then the questionnaire was distributed and collected,and based on the results of the questionnaire survey,the problems and causes of internal control in government procurement in university A were analyzed.It is concluded that the main problems faced by the internal control of government procurement in A are:inadequate government procurement system,insufficient procurement staffing and lack of incentives,lack of targeted risk control measures for government procurement business,the unscientific preparation of procurement budget,the non-rigorous selection of procurement methods in the process of procurement implementation,the lack of standardization of procurement documents,the insufficient of information sharing,incomplete supervision.Finally,a series of plans and measures are put forward from the aspects of government procurement internal control environment,risk assessment,government procurement budget in colleges and universities,government procurement implementation,fund control,information and communication,Supervision,etc.In order to strengthen the internal control of university government procurement,safeguards such as separation of incompatible positions,strengthening the construction of procurement personnel and the construction of performance evaluation system are also proposed to help effectively realize university government procurement business,effectively perform the internal control function of government procurement and improve the level of university government procurement. |
