Research On The Optimization Of Internal Control Of Government Procurement Business In X Universitie

Outline of the 14 th Five-Year Plan(2021-2025)for National Economic and Social Development of the People’s Republic of China pointed out that it is necessary to improve the public service system and strive to improve the quality of social basic services and public products,as one of the important external economic operations of administrative institutions,the status of government procurement has become more prominent.However,Universities are an important component of administrative institutions in China,recently years,the country has continuously increased its investment in higher education funds,this has to some extent increased the difficulty of university management,and in order to ensure the smooth implementation of various activities in universities,it is necessary to improve their internal control system.However,at present,there are still many irregularities in China’s government procurement,and the relevant systems have not yet been perfected.Internal control is an important part of the management of administrative institutions,and it is one of the most important and effective means to strengthen the management of government procurement.The effective operation of internal control can ensure the orderly implementation of the economic activities of administrative institutions,which can reduce the risks of government procurement and ensure that government procurement practices are scientific,standardized and efficient.Therefore,how to optimize the internal control of government procurement business of administrative institutions is an important issue to be faced by the management of universities at present.First,this paper compares and summarizes the relevant literature at home and abroad,and finds that the current research has some problems such as more qualitative analysis and less quantitative analysis.At the same time,the concepts of government procurement and internal control are defined,and the principles,objectives and contents of internal control of Chinese government procurement business are explained.Secondly,the X university was selected as the case study object,combined with the current status of the internal control of government procurement business in X university,and based on the principles of comprehensiveness,importance and operability,the internal control evaluation index system of government procurement business was constructed for X university,and the analytic hierarchy method was used to determine the weight of various evaluation indicators,and the evaluation standards and models were established.Third,the evaluation index system was applied to X university.According to the evaluation results,it can be seen that the overall operation of the current internal control of government procurement business in X university is good,but there are still some shortcomings,such as the failure to establish a risk assessment mechanism and the lack of internal and external supervision.Finally,in view of the above problems,an optimization plan is designed for X university.Meanwhile,it is hoped to provide experience and reference for the construction and improvement of internal control of government procurement business in other administrative institutions.