The Research On The Internal Control Of Purchasing Process In A University In Nanjing

As China’s government pays more and more attention to higher education,the scale of higher education will expand,and the expansion of scale will inevitably bring about an increase in the amount of material purchases.The procurement management of universities is becoming an indispensable part of the overall management of colleges and universities.College purchasing is a very specific and complex system engineering.Without a scientifically planned purchasing management system and reasonable procurement procedures,the procurement work will inevitably become chaotic,and not only will the procurement funds be lost,And will cause blind procurement of materials,and even for the construction and development of colleges and universities will bring bad negative impact.The standardized management of college procurement is closely related to whether the work efficiency can be improved or not,but also closely related to the realization of the "sunshine project"which is open,fair and just.How to standardize the procurement process of college procurement,improve the effectiveness of the use of procurement funds,and strengthen the construction of internal audit supervision system,is the most important direction that the relevant departments of colleges and universities should pay attention to at present.This article takes Nanjing A University as an example,according to "Administrative Institution Internal Control Standard(trial)","The Ministry of Finance of the people’s Republic of China ordered No.87" and the guidance opinions of the Ministry of Finance on strengthening the internal control and management of government procurement activities,A systematic study of the internal control system of the procurement process in A universities was conducted to identify problems in the procurement budget,the use of funds,and the tendering process.A separate discussion was made from the perspectives of expenditure budget,bidding and tendering,and financial information preparation.It also proposes solutions to the five elements of internal control,namely,internal control environment,risk assessment,control activities,internal supervision,information and communication,and suggestions for improvement,discusses ways to standardize procurement practices,and improves the quality of bidding.Strengthen the measures to monitor corruption risks,and strengthen the role of internal auditing departments in universities to reflect the actual operation of A college procurement process,optimize the current procurement process control system in A universities,and strengthen the overall management of bidding.The core content is:Through the status quo of the internal control of the university’s procurement business,we can see that the colleges and universities are not lack of internal control system,but lack the standard methods of internal control of procurement funds and internal control of bidding and tendering,as long as they are slightly improved.In the end,it is hoped to establish a scientific,rational and efficient internal control system for the procurement process.