| With the increasing attention to higher education in our country,the scale of running a university is expanding,and the purchase business of a university is also increasing.The purchase business of colleges and universities is an economic activity that obtains goods,services and projects by signing contracts,including purchase,employment,lease,etc..In order to ensure that the procurement activities of colleges and universities in a standardized and orderly manner,it is necessary to establish and improve the internal control system of colleges and universities.At present,there are still many problems in the internal control system of colleges and universities.As the basis of guaranteeing the development of colleges and universities,it is imperative to perfect their internal control system.Taking the purchasing business of SH university as an example,this paper puts forward some suggestions on establishing and perfecting the internal control system of purchasing business of SH university by using the method of data analysis and literature research.First of all,this paper expounds the background,purpose and significance of this study and the current research situation at home and abroad,enumerates the laws and regulations related to government procurement that have been issued in recent years,and the theoretical basis related to internal control,this paper summarizes the purchase business and its internal control in colleges and universities,including summarizing the basic risk points of the purchase business in colleges and universities,and analyzing the differences between the internal control in colleges and universities and the internal control in enterprises,thirdly,it introduces the purchase business of Sh University,finds out the problems,and analyzes the reasons,this paper puts forward some effective solutions to the problems existing in the internal control of SHuniversity,including perfecting the Internal Control Environment,strengthening the risk management of the internal control of the purchasing business,strengthening the control of the whole purchasing process,etc.,this paper summarizes the conclusions and enlightenment from the research,and points out the shortcomings of the article.The innovation of this paper is to put forward a series of pertinent suggestions through the research of SH university’s purchasing business,which has a certain reference significance for perfecting the internal control system of purchasing and has a positive impact on the development of universities. |
