Discussion On Risk Prevention And Control Of Sports Equipment Procurement In The Construction Of The New Campus Of Chengdu Sport University

Since the construction of the new campus of Chengdu Sport University began in 2019,about 52,912,100 yuan has been invested in the procurement of sports equipment.and about 36 million yuan will be invested in the beginning of 2023 to continue the procurement of sports equipment.The procurement of materials for the construction of new university campuses is characterized by complex relationships with personnel,concentrated power and resources and huge procurement projects.If the procurement risks are not properly prevented and controlled,subsequent problems caused by the procurement risks may affect the relocation of the university and the quality of the school operation,or bring serious negative social opinion and damage the image of the school and the government.Taking the construction of the new campus of Chengdu Sport University as the background,this paper takes the procurement of sports equipment within its scope as the research object and assesses the level of sports equipment procurement risks and proposes risk prevention and control measures using research methods such as literature,fieldwork,Delphi and questionnaire methods,hierarchical analysis and fuzzy comprehensive evaluation method.First of all,it sorted out the relevant research on procurement risk,and then investigated the construction of the new campus of Chengdu Sport University,analyzed the current situation of sports equipment procurement and risk management of the new campus,and used COSO internal control theory to explore the existing problems and causes of risk management;Secondly,by means of expert interviews and questionnaires,under the guidance of rent-seeking theory and information asymmetry theory,the risks of sports equipment procurement in the new campus were identified and the risk evaluation system was constructed,and the risk level of sports equipment procurement in the new campus was evaluated by using hierarchical analysis and fuzzy comprehensive evaluation method;Finally,under the guidance of COSO internal control theory and the policy of "Internal Control Standards for Administrative Institutions(Trial)",the risk prevention and control measures are proposed.The main conclusions and prevention and control measures are as follows:(1)The overall risk of sports equipment procurement for the new campus construction of Chengdu Sport University is relatively high,among which the procurement risk of sports research equipment is the highest,and the indicator with the highest impact on procurement risk is moral hazard(2)Procurement risk prevention and control measures at the organization management level need to: improve the internal control organizational structure of the unit and establish a procurement risk management organization;Establish procurement risk management and risk prevention and control system;Optimize the procurement internal control information management system.Procurement risk prevention and control measures at the business management level need to: put forward corresponding risk prevention and control proposals in terms of moral risk,system policy risk,business quality risk,supervision risk,contract and performance risk,information risk,etc.,according to the assessed degree of influence of each indicator on procurement risk...