Research On The Optimization Of Internal Control Of Government Procurement In C Vocational College

As the country’s investment in education has increased,China’s education has achieved rapid development.The State Council officially announced in 2019 that all domestic higher vocational colleges have launched a special plan to expand the enrollment of 1 million students on a large scale.This means that the development of higher vocational colleges for the country to train applied talents is further arousing the country and the people.Attention.Among the various economic businesses of higher vocational colleges,as a procurement business that provides materials for various economic activities of colleges and universities,due to its wide variety of procurement and large amount of funds,its internal control is of great significance to the healthy development of colleges.However,existing researches mostly focus on the formulation of the system and the design of control activities for the internal control of the procurement business of colleges and universities,and often neglect the research on the problems and the effects of internal control of the internal control of the procurement business of colleges and universities,so that they cannot be used for higher vocational education.There is a good understanding of the risks faced by the internal control of the procurement business of colleges and universities.This thesis takes C Vocational College as an example,using the theoretical knowledge of government procurement,guided by the COSO theoretical framework,scientifically and rationally designing the questionnaire and distributing to the college staff to fill in,combined with internal field interviews,to investigate the colleges and government procurement-related The internal control environment,risk assessment,internal control activity design,internal information communication and internal supervision are researched and analyzed,and the problems existing in the internal control of government procurement by institutions are discovered.On this basis,risk assessment,Related theoretical knowledge such as the balanced scorecard puts forward corresponding optimization countermeasures in order to optimize the existing internal control system of the procurement business of the college.Through the research of this thesis,it is pointed out that,unlike other organizations,the government procurement business of higher vocational colleges is the focus of the college’s internal control.Under the guidance of the COSO internal control framework,measures such as optimizing the organizational structure,establishing a risk matrix,and establishing a performance evaluation system can be adopted.Further improve the procurement business of vocational colleges,so as to achieve the effect of reducing procurement risks to a greater extent,reasonably increase the use of funds for government procurement in colleges and universities,and better train professional and technical personnel for procurement business.