基于内部控制视角的高校政府采购机制研究

该文基于企业内部控制理论,从控制环境、风险评估、控制活动、信息与沟通、监督等5个维度展开研究,重点识别、评估高校政府采购工作各个环节的风险并提出应对措施,建立起适合高校特点的政府采购内部控制框架体系,为构建高校整个经济活动以及行政行为内部控制体系提供借鉴。

Research on university government procurement mechanism from perspective of internal control

Based on the theory of enterprise internal control, this paper carries out a study from five dimensions such as control environment, risk assessment, control activities, information and communication, and supervision, which focuses on identifying and evaluating the risks in each link of university government procurement, and puts forward the corresponding measures, so as to establish the internal control framework system of government procurement suitable for the characteristics of colleges and universities, and provide some reference for the construction of the internal control system of the whole economic activities and administrative behavior in colleges and universities.