Risk Management Of University Government Procurement From The Perspective Of Internal Control

Since the implementation of the strategy of rejuvenating the country through science and education,the national investment in higher education has increased year by year,the fund flow of institutions of higher learning has doubled and doubled,and the scale of running schools has been expanding.Under the background of "delegating regulation and providing services",the autonomy of colleges and universities has been improving,and they are facing more and more risks.The development of internal control system in universities lags behind,and the frequent corruption in government procurement seriously affects the healthy development of universities and causes the loss of state-owned assets.There are many reasons for corruption.The internal control of colleges and universities does not adapt to the rapid development of colleges and universities,which objectively becomes the soil for government procurement activities to produce risks and breed corruption.It is of great significance for the healthy development of colleges and universities and the implementation of the strategy of rejuvenating the country through science and education to strengthen the construction of the internal control system of government procurement and improve the risk prevention and control ability of colleges and universities.Firstly,this thesis discusses the necessity of this research,defines the research ideas,methods and technical routes,and explains the related concepts of government procurement and internal control.Then,according to the actual situation of our country,objectively describe the current situation of government procurement in colleges and universities in our country,and analyze some common problems and their causes in the institution setting,procurement procedures,bid evaluation,acceptance payment and follow-up evaluation of colleges and universities in our country.Taking the representative X university as an example,through sorting out the current situation of X university’s internal control of government procurement,analyze the risk management of the whole process and objectively evaluate the construction of its internal control system.Finally,on the basis of drawing on some advanced experiences and models in developed countries,based on the internal control framework of COSO and using the theory of multi-departmental collaborative management,suggestions are put forward to further improve the internal control level of government procurement in colleges and universities and improve the ability of risk prevention and control.The details are as follows:First,the legislature establishes and improves relevant laws and regulations on government procurement,and provides a stable and controllable external rule of law environment for the construction and improvement of the internal control system of universities;Colleges and universities should strengthen the publicity of law popularization,urge relevant personnel to establish a correct awareness of the government procurement legal system,and create a clean and healthy internal control environment for government procurement in colleges and universities.Second,on the basis of scientific institutional settings and post settings,timely build and improve the internal control system supporting government procurement,so that all aspects of government procurement have feasible specific methods to follow,and gradually establish an effective internal control mechanism for government procurement in colleges and universities.The third is to establish a government procurement risk assessment mechanism to ensure that the risks of the whole process of government procurement are controllable through risk identification and risk assessment,and improve the risk resilience of universities.The fourth is multi-departmental collaborative management,unified data standards,technical specifications and business processes,and the construction of a unified national fullprocess electronic platform,including modules such as finance,assets,government procurement,and audit supervision,and continuously strengthens the management and analysis of big data,so as to achieve real-time communication and real-time supervision of information.Fifth,attach importance to the cultivation of government procurement talents,and establish a set of scientific and effective management system for government procurement practitioners;When necessary,government procurement will be included in the training plan at the undergraduate level and even the master’s degree level,so as to send more talents with both ability and political integrity in the field of government procurement.In general,the research aims to provide a reference for improving the internal control system for government procurement in China’s colleges and universities to prevent and control risks,and better promote the healthy development of China’s colleges and universities.