Study On The Risk Evaluation Index System Of Internal Control Of "Internet + Government Procurement" Procurement In Colleges And Universities

In July 2015,the State Council issued the guidance about promoting the "Internet +" action,China’s government procurement has entered a new e-mode based on the platform of "Internet + government procurement"."Internet + government procurement",through establishing a stable,efficient,convenient and secure government procurement platform covering transaction,service and supervision,has effectively broken the time and space barriers of the traditional government procurement mode,and reduced the cost of procurement.At the same time,it has realized the need of transparency in the whole process of government procurement.As one of the main actors of government procurement,colleges and universities actively put into use in the early stage of "Internet + government procurement" platform.At present,the study on internal control of government procurement in colleges and universities is still at an exploratory stage,and little study has been done on the "Internet + government procurement".However,as more and more provinces call on the corresponding from our countries to set up the platform of "Internet + government procurement",the daily government procurement in colleges and universities is characterized by complex contents,diversified varieties and large planned changes,which will still encounter many internal control problems in the course of its use,and there is an internal risk.This paper takes the Internet + government procurement of Y school as a case study.First,it discusses the information asymmetry,the theoretical basis of transaction cost,and the concepts and principles related to government procurement,and introduces the characteristics of government procurement in universities.The second step is to analyze the internal control system of Y school government procurement and the use of the Internet + government procurement platform,and to conclude the internal control problems of government procurement existing in Y school.The third Internet + Internet procurement policy is the three step to control the risk of Internet + government procurement.It is based on the current situation of Y school government procurement and the Internet + government procurement process and related literature.It is also necessary to refine and classify the risk points of Internet + government procurement in universities,and build an internal control risk evaluation index applicable to all universities’ Internet + government procurement.The fourth step is to compare the results of risk indicators with questionnaire survey and AHP,and to summarize the weights of all dimensions and indicators of "Internet+ government procurement".At the same time,the evaluation system is verified by relevant cases,and the case rating results are calculated according to the fuzzy comprehensive evaluation method,and the operability of the evaluation system is tested.Finally,according to the results of rating and the current situation of Y schools,combined with the use of Internet + government procurement platform,the paper concludes the suggestions for universities to reduce the risk of internal control in procurement business under the background of "Internet + government procurement".The purpose of this study is to analyze the characteristics of the new mode of Internet + government procurement,and design an internal control risk evaluation index system suitable for the characteristics of government procurement in universities.The paper summarizes the suggestions for improving the internal control of procurement in universities and colleges in the Internet + government procurement,and achieves the effect of strengthening procurement according to law,improving supervision and operation mechanism,and plugging management loopholes.Rich university government procurement research content.