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机构地区:[1]重庆文理学院纪委监察处,重庆永川402168
出 处:《重庆工商大学学报(社会科学版)》2009年第3期105-107,共3页Journal of Chongqing Technology and Business University:Social Science Edition
基 金:重庆市教委人文社会科学研究项目"高校招投标过程监督研究"(08jwsk104)
摘 要:近年来,高校在招投标内部控制方面,探索了许多行之有效的措施。过程监督即为其中典型之一。所谓过程监督,就是在招标过程中,由高校内部纪检监察部门牵头,利用行政监察手段,经济审计手段,深入到招标文件的编制和发布、标底的制定,投标单位的资质审查,市场价格调查,开标、投标、评标,乃至合同履约、验收、价金结算等各个环节,进行见证、审查、督察,维护交易公平,防止权钱交易和损公肥私等腐败行为和不正之风的发生。从运行的实践来看,这种监督机制取得了明显成效,保证了高校经济活动的廉洁和效益。但是,这种机制的必要性是什么,为什么能够有效,在理论上似乎鲜有人探究。In recent years, the higher learning institutions explore many effective measures about submitting a bid and inviting tenders, and process supervision is one of its typical methods. Process supervision is to use supervision methods, economic audit method by supervision department to supervise file composing, issue, making base number of a tender, examining the unit for calling for a tender, market price survey, bid opening, submitting a bid, bid evaluation, contract and its enforcement, inspecting and accept, money payment and so on in order to witness, examine, supervise, and protect fair business from black trade and injuring the public interest to benefit one' s private interest in the process of submitting a bid and inviting tenders. The supervision mechanism has made progress in practice and ensured the clean government and efficiency of the economic activity of higher learning.
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