内部控制视角下高校设备采购廉政风险防控研究  

Research on prevention and control of equipment procurement integrity risk from the perspective of internal control

作　　者：张小蒙[1] 任春晓[2] 王益民[3] ZHANG Xiao-meng;REN Chun-xiao;WANG Yi-min(Equipment Department,Tianjin University of Traditional Chinese Medicine,Tianjin 301617,China;Finance&Planning Department,CNOOC Energy Technology&Services Ltd,Tianjin 300457,China;The Thirteenth Five-Year Plan Office,Tianjin University of Traditional Chinese Medicine,Tianjin 301617,China)

机构地区：[1]天津中医药大学国有资产管理处,天津301617 [2]中海油能源发展股份有限公司销售服务分公司计划财务部,天津300457 [3]天津中医药大学十三五综合投资办公室,天津301617

出　　处：《实验室科学》2020年第1期111-114,共4页Laboratory Science

基　　金：天津市普通高等学校本科教学质量与教学改革研究计划(项目编号:A07-1104)。

摘　　要：在教育经费占财政收入4%目标的实现和“双一流”建设的大背景下,高校设备采购相关部门在设备采购领域面临的廉政问题也越来越多。如何防控高校设备采购廉政风险,避免国有资产流失成为高校亟待解决的问题。以COSO框架下内部控制为理论基础,通过分析设备采购的控制环境、风险评估、控制活动、信息与沟通以及监督过程,找出廉政风险点并提出有针对性的防控措施。Under the background of education budget accounting for 4%of fiscal revenue and“double first-class”construction,the relevant departments of equipment procurement in colleges and universities are facing more and more integrity problems in the field of equipment procurement.How to prevent and control the integrity risk of equipment procurement and avoid the loss of state-owned assets becomes an urgent problem to be solved.Based on the theory of internal control under the COSO framework,this study analyses the control environment,risk assessment,control activities,information and communication and supervision process of equipment procurement,then finds integrity risk points and puts forward targeted prevention and control measures.

关 键 词：高校 设备采购 廉政风险 防控 

分 类 号：G482[文化科学—教育学]