With the deepening implementation of the Digital China strategy,the construction of a digital govern-ment has become an important component of achieving modernized national governance.The development of digi-tal government promotes the digital transformation of governments at all levels,profoundly affecting the govern-ment procurement management model in higher vocational colleges.This paper first introduces the current status and trends of digital government development,analyzing its crucial role in the modernization of governance sys-tems and capabilities.It then conducts an in-depth analysis of the current situation of internal control in govern-ment procurement at higher vocational colleges,highlighting issues related to internal control system construction,organizational structure and position settings,and internal control management mechanisms.Next,it explores both the positive and negative impacts of digital government on internal control in government procurement at higher vocational colleges.Based on this,it discusses internal control in Chinese higher education institutions from both theoretical and practical perspectives.By clarifying the division of power and responsibility,improving governmental oversight systems,enhancing decision-making processes,and refining the internal control environ-ment of enterprises,effective optimization pathways can be established.
关键词
数字政府/高职院校/政府采购/内部控制/优化路径
Key words
digital government/higher vocational colleges/government procurement/internal control/optimiza-tion pathways
维普
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