Case Study On Internal Control Of College D's Government Procurement Process

The popularization and development of higher education cannot be separated from the investment of the state.In recent years,with the strong support of the state,the investment of higher education has maintained a growing trend.The daily operation and development of colleges are inseparable from the procurement of materials.Meanwhile the scope of procurement business is becoming wider and wider,and the demand for funds is also growing.So,in order to ensure the standardization of economic activities in colleges,it is necessary to establish a sound internal control system,since internal control can play an important role in supervising the normal operation of economic activities in colleges.As public institutions,in accordance with the requirements of "Internal Control of Administrative Institutions(Trial)",colleges have made great improvements in internal control construction in recent years.However,compared with other administrative institutions,colleges,while managing administrative affairs,also conduct special activities such as scientific research and education.As the result,the lack of internal control systems designed specifically for colleges leads to its' non-standard and imperfect state.As a basic activity for providing materials for colleges,internal control of government procurement has important significance for the healthy operation of the university.Executing it efficiently will provide guarantee for the normal development of economic activities of colleges.According to the requirements of "Internal Control of Administrative Institutions(Trial)”,taking college D as an example,this paper analyzes the internal control activities of government procurement business based on the previous research results and the specific situation of college D.The internal control of the government procurement business of college D is designed in a reasonable manner and meets the requirements of relevant regulations.From the beginning of procurement application and audit,to the implementation of procurement,and finally to procurement acceptance and payment,there are corresponding internal control activities in all aspects of the whole process,which have played a certain role in restraining and supervising the government procurement business.However,there are still some areas worthy of improvement,including the lack of risk grading mechanism,lack of transparency in information disclosure and the lack of performance evaluation system and so on.Therefore,in view of the above issues,combined with relevant theoretical knowledge and the specific situation of D colleges,this paper proposes to establish a risk grading mechanism for the government procurement business,increase transparency of information disclosure and establish a performance evaluation system,so as to improve Internal control system of government procurement business in college D in various aspects such as risk assessment and control activities.This paper mainly uses literature research and case analysis to analyze the case of college D.In the future,we hope to conduct more in-depth and specific research on the risk assessment indicators and performance evaluation indicators of government procurement business.With the further improvement of the internal control of colleges,it is hoped that this paper can play an active role in promoting the internal control of other universities and promoting the healthy development of economic activities of colleges,on the basis of solving the internal control problems of government procurement in college D.