从内部控制视角谈科研事业单位物资采购管理  

Talks about scientific research institution's supplies purchasing management from the perspective of internal control

作　　者：林瑞琴[1] 

机构地区：[1]福建省热带作物科学研究所,福建漳州363001

出　　处：《漳州职业技术学院学报》2014年第3期44-47,共4页Journal of Zhangzhou Institute of Technology

摘　　要：随着国家财政资金投入的加大,科研事业单位采购业务也逐渐扩大,在采购过程中存在许多问题和风险。根据2014年1月1日起执行的《行政事业单位内部控制规范(试行)》,通过对科研事业单位的采购业务活动控制存在的问题及其原因的分析,提出加强内部控制制度建设,强化政府采购预算编制,提高采购人员素质,建立健全物资采购管理监管机制等措施,以期实现科研事业单位物资采购工作的规范执行。With the increase of fiscal funds and the expansion of supplies purchasing business in scientific research institution, problems and risks during the purchasing process have arisen. According to January 1, 2014 implementation of the administrative institutions internal control standard （trial）, accompanying the analysis of problems and reasons which are existing in supplies purchasing activities control of scientific research institution, suggestions are put forward to regulate the execution of supplies purchasing work in the scientific research institution which include strengthening the construction of internal control system and the government purchasing budget, improving capabilities of the purchasing staff, establishing and perfecting the supervision mechanism of supplies purchasing management, etc.

关 键 词：科研事业单位 物资采购 内部控制 

分 类 号：F276.1[经济管理—企业管理]