| 试论高校集中采购内部控制制度的构建 |
| |
| 引用本文： | 钟永泉,曾文冰,余乐俊. 试论高校集中采购内部控制制度的构建[J]. 实验室研究与探索, 2011, 0(9): 379-381 |
| |
| 作者姓名： | 钟永泉 曾文冰 余乐俊 |
| |
| 作者单位： | 华中农业大学国资设备管理处 |
| |
| 摘 要： | 内部控制制度是指经济单位和组织在经济活动中建立的一种相互制约的业务组织形式和职责分工制度[1]。从理论与实践的角度研究集中采购内部控制制度,分析高校集中采购存在的不足,探讨高校集中采购内部控制制度的建设内容,对规范高校集中采购行为,提高集中采购质量,防范采购风险,保证集中采购健康、高效进行,有着非常重要的现实意义。
|
| 关 键 词： | 高校 集中采购 内部控制制度 采购风险 |
Construction of an Inner Control System of Centralized Purchasing in Universities |
| |
| ZHONG Yong-quan,ZENG Wu-bing,YU Le-jun. Construction of an Inner Control System of Centralized Purchasing in Universities[J]. Laboratory Research and Exploration, 2011, 0(9): 379-381 |
| |
| Authors: | ZHONG Yong-quan ZENG Wu-bing YU Le-jun |
| |
| Affiliation: | (Department of State Assets and Equipment Management,Huazhong Agricultural University,Wuhan 430070,China) |
| |
| Abstract: | An inner control system is a mutual restrictive business form and responsibility division system,established by economic units and organizations in economic activities.It is of great significance to study the inner control system of centralized purchasing based on theory and practice,to analyze the deficiency and explore the construction contents of inner control system of centralized purchasing in universities,since it can standardize behavior,improve quality,prevent risk,ensure healthy and efficient activities of centralized purchasing in universities. |
| |
| Keywords: | university centralized purchasing inner control system purchasing risk |
| 本文献已被 CNKI 等数据库收录！ |
|
