摘要
该文基于企业内部控制理论,从控制环境、风险评估、控制活动、信息与沟通、监督等5个维度展开研究,重点识别、评估高校政府采购工作各个环节的风险并提出应对措施,建立起适合高校特点的政府采购内部控制框架体系,为构建高校整个经济活动以及行政行为内部控制体系提供借鉴。
Based on the theory of enterprise internal control, this paper carries out a study from five dimensions such as control environment, risk assessment, control activities, information and communication, and supervision, which focuses on identifying and evaluating the risks in each link of university government procurement, and puts forward the corresponding measures, so as to establish the internal control framework system of government procurement suitable for the characteristics of colleges and universities, and provide some reference for the construction of the internal control system of the whole economic activities and administrative behavior in colleges and universities.
作者
顾倩
吴金栋
刘剑文
GU Qian;WU Jindong;LIU Jianwen(Tendering Procurement Center,Civil Aviation University of China,Tianjin 300300,China)
出处
《实验技术与管理》
CAS
北大核心
2021年第1期239-242,246,共5页
Experimental Technology and Management
基金
中央高校基本科研业务费项目(3122018C038)。
关键词
高校
政府采购
内部控制
风险管理
colleges and universities
government procurement
internal control
risk management
