高校政府采购内控管理实践与思考
Practice and Reflection on Internal Control Management of Government Procurement in Universities
苏晓琳1
作者信息
- 1. 泉州医学高等专科学校,福建 泉州 362000
- 折叠
摘要
在保障学校资产安全、提高资金使用效益、规范采购行为,以及规避政策、决策、管理、廉洁风险等方面,高校政府采购内控管理发挥着重要作用.鉴于采购业务任务链长,涉及多部门协作,高校需建立完善的内控管理制度,加强各部门间的协作与信息共享,遵守国家政策,确保采购业务顺利进行,避免发生"黑天鹅""灰犀牛"事件,为维护高校声誉,保证高校正常运营提供支持.
Abstract
Internal control management of government procurement in universities plays an important role in ensuring the safety of school assets,improving the efficiency of fund utilization,regulating procurement behavior,avoiding policy,decision-making,management,and integrity risks.Given the long task chain of procurement business and the involvement of multi departmental collaboration,universities need to establish a sound internal control management system,strengthen collaboration and information sharing among departments,comply with national policies,ensure the smooth progress of procurement business,avoid"black swan"and"gray rhinoceros"incidents,and provide support for maintaining the reputation of universities and ensuring their normal operation.
关键词
政府采购/高校采购/内控管理Key words
government procurement/university procurement/internal control management引用本文复制引用
出版年
2024
NETL
NSTL
万方数据