Discussion On The Internal Control Of Government Procurement In A University

Since the implementation of the government procurement law of the people’s Republic of China in 2003,the scale of government procurement in China has increased year by year.At present,it has reached more than 30000 billion yuan,accounting for4% of GDP.Practice has proved that the specificity of government procurement subject,the publicity of fund source,the universality of procurement object and the standardization of procurement process make government procurement have certain economic and social utility.Scientific and reasonable government procurement plays an irreplaceable role in improving the use efficiency of financial funds,activating the market economy and controlling corruption.As one of the important subjects of government procurement activities,the capital demand of university government procurement is also increasing day by day,and the procurement activities are more complex.On the one hand,the government procurement of colleges and universities involves a wide range of items,and the procurement of materials is more professional.On the other hand,as the country vigorously promotes the reform of "delegation of administration and service",the power of institutions of higher learning to independently control people and money is constantly expanding,and the risk of clean government is also increasing.In this context,the government procurement of colleges and universities should not only meet the requirements of fair competition in government procurement,but also achieve the goal of "value for money",which is undoubtedly a great challenge to the government procurement of colleges and universities.Internal control can ensure the effective realization of economic and business activities through a series of methods such as self adjustment,restriction,planning and evaluation.Therefore,it is particularly necessary to build and improve the internal control of government procurement.As the basic activity of providing materials and services for colleges and universities,the scientific and perfect internal control of government procurement is of great significance to the healthy operation of government procurement in Colleges and universities.Therefore,from the perspective of internal control,this paper takes A university as the research object to analyze and discuss the internal control of its government procurement business.This paper adopts the method of combination of literature research and case analysis,and takes the internal control of government procurement in A university as an example to carry out theoretical and practical analysis.First of all,using the principal-agent theory,public management theory,input-output theory and internal control theory of university government procurement internal control theoretical analysis.Starting from the characteristics and business risks of government procurement in colleges and universities,this paper systematically expounds the objectives,methods and main contents of internal control of government procurement in colleges and universities.Secondly,on the basis of theoretical analysis,this paper studies the basic situation of A university,the total amount and composition of government procurement,and analyzes the important and difficult points and the overall status quo of the internal control of A university’s government procurement.Moreover,based on A government procurement in colleges and universities the status quo of internal control,analyzes the problems existing in the internal control of government procurement in colleges and universities and the reasons,sums up the internal control of government procurement in colleges and universities are faced with the problem are: the internal examination and approval decision of the government procurement become A mere formality,poorly controlled government procurement funds benefit,the performance acceptance control does not reach the designated position,government procurement supervision effect is poor;And analyze the reasons for the problems in the internal control of government procurement in A university.Finally,taking University A as the epitome,this paper puts forward A series of policies and measures to strengthen the internal control of government procurement in universities,in order to improve the internal control of government procurement in universities.This paper takes the internal control of government procurement in A university as a case to analyze the problems and reasons existing in the internal control of government procurement in this university.Through collecting and combing the existing literatures,in order to solve the problems existing in the internal control of government procurement,the internal examination and approval from the government procurement system and accountability mechanism,the government procurement performance evaluation system,the performance acceptance supervision and inspection of the internal control system and the government procurement system these four aspects puts forward some Suggestions to strengthen the internal control of the government procurement in colleges and universities.This paper draws the following conclusions: In order to improve the internal control management level of government procurement in colleges and universities,we must perfect the internal examination and approval system and accountability mechanism of government procurement,establish and perfect the performance evaluation system of government procurement,perfect the internal control system of performance acceptance and perfect the supervision and inspection system of government procurement.Through the research and analysis of the internal control of government procurement in A university,this paper tries to provide theoretical support for improving the internal control of government procurement in universities.