Procurement Business Of J University Based On COSO Framework Research On Internal Control Strategy

Colleges and universities are important participants in government procurement.With the continuous growth of the fund scale of College procurement,the procurement activities involved are more complex.First,the categories of products related to university procurement are increasing,the range of products is expanding,and the professionalism of procurement business is significantly enhanced;Second,the state gives colleges and universities sufficient autonomy,which enables them to enjoy corresponding procurement autonomy,but also leads to a significant increase in procurement risk.Therefore,the procurement activities carried out by colleges and universities should not only meet the requirements of fairness and justice,but also meet the requirements of "value for money",which brings new challenges to the procurement work of colleges and universities.Internal control can rely on the use of efficient measures to ensure the efficient completion of economic activities,so it is extremely important to actively build and optimize the relevant internal control system.Government procurement is the basis for the development of subsequent materials and services.The scientific and perfect degree of internal control is extremely critical to ensure the efficient operation of the entire procurement system.Therefore,based on the analysis of the paper and the perspective of internal control,combined with the COSO framework,and based on J University as the basic analysis object,the research and comprehensive discussion are carried out around the internal control of procurement business.In the analysis of the paper,the method of combining literature research and market research is applied to carry out theoretical and practical research based on the basic case of internal control of J University procurement.First,the application of process reengineering,internal control and other related theoretical achievements to carry out in-depth theoretical research on the internal control of University procurement.Based on the basic characteristics and business risks of College procurement,this paper conducts in-depth analysis,comprehensively discusses the basic objectives of internal control,and discusses the available methods and main research contents.Second,based on the traditional theoretical research results,the paper makes in-depth analysis on the actual situation of J University,the overall scale and composition of procurement,and analyzes the overall situation and key issues of internal control in this field.Third,according to the actual situation of J University,we will deeply study the problems and specific reasons of internal control,and sort out the problems encountered by the current internal control system.The key points are:the internal approval decision of the procurement business is superficial,the funds fail to achieve the ideal control,the acceptance control objectives fail to achieve the ideal state,the inspection results achieved by the procurement supervision are not ideal,and the reasons for the problems are studied and analyzed.Fourth,based on the analysis of the procurement business situation of J University,this paper puts forward targeted optimization opinions on strengthening the internal control of University procurement,hoping to optimize the internal control system of University procurement with the help of this study and greatly improve the overall procurement level.In the analysis of the paper,the internal control situation of J University procurement is taken as a basic case,and the specific policies for optimizing internal control are designed based on the approval system,accountability norms,evaluation system,acceptance system and procurement supervision by comprehensively sorting out and studying the current literature.Take the internal control of procurement of J University as an example to conduct theoretical and practical analysis,comprehensively analyze the basic situation of J University,the overall scale and structure of procurement business,comprehensively discuss the key points,difficulties and overall situation of current internal control,deeply study the specific problems and causes of relevant internal control work of J University,carry out analysis in combination with the actual case of J University,and put forward optimization plans for strengthening the design of internal control work.In the analysis of the paper,through the in-depth analysis of the actual case of J University,we hope to provide more abundant theoretical support for improving the internal control in the field of procurement.