Research On Internal Control Of Purchasing Business Of D University

With the expansion of the scale of university running year by year,the scale and scope of university purchasing are getting wider and wider,especially for the purchase of scientific research equipment,which often requires strong professionalism and timeliness.In addition to the complexity of the procurement business itself,it is difficult to supervise in advance and in the process,which leads to more and more problems in the government procurement work of colleges and universities.How to ensure the scientific and accurate procurement budget preparation,the appropriate and reasonable procurement demand plan,the legal compliance of procurement activities,as well as the risk prevention and control of procurement contract management and the implementation of the acceptance inspection and other links,to ensure the quality and efficiency of procurement,and effectively prevent corruption,is an urgent problem for universities to solve.Firstly,this thesis expounds the research background and significance.By sorting out the literature,we can understand the current research status of government procurement and internal control in colleges and universities at home and abroad.Secondly,the main research object of this thesis is defined and the relationship between the procurement business management and the internal control of colleges and universities is expounded,which lays a foundation for the following analysis.Then,taking the internal control of procurement business of D university as the case study object,based on the introduction of the basic situation of D university,the construction process of internal control and the construction status of internal control of procurement business,this thesis analyzes the problems existing in the internal control management of procurement business of D university.In view of the problems at the organizational level of university D,it is suggested that it should further optimize the organizational structure,clarify the division of duties,strengthen the internal power balance and improve the internal control system.In view of the problems at the execution level of university D,it is suggested that it should strengthen the management of procurement budget and plan,set up an expert database for internal review,and standardize the process control of contract,acceptance and other links.In view of the problems at the supervision level of university D,university D should establish a risk prevention and control mechanism for all staff to participate in the whole-process supervision of procurement activities.In view of the problems in the information system of university D,it is suggested that university D should build a procurement information platform to improve the quality and efficiency of procurement management.Finally,the research content of this thesis is summarized and further prospects are put forward.This thesis mainly adopts the method of literature analysis and case study to discuss the optimization path of internal control in the procurement business of D university,and puts forward my own innovative views in the following two aspects.Firstly,budget management,contract management,expenditure management,asset management and other businesses are integrated into the whole process of internal control of procurement business,providing new ideas for optimizing the internal control system of university procurement management.Secondly,based on the national policy orientation and the particularity of university procurement business,this thesis analyzes the deficiencies in each link of D university procurement management,puts forward countermeasures and Suggestions,and improves the internal control system of university procurement management with Chinese characteristics within the framework of internal control theory.