高校政府采购内部控制管理优化探析——基于COSO《内部控制整体框架》的探讨  

Optimization of Internal Control Management in Government Procurement in Universities:Based on the Internal Control-integrated Framework

作　　者：姚瑭琦 Yao Tangqi(Beijing University of Civil Engineering and Architecture,Beijing,100044,China)

机构地区：[1]北京建筑大学,北京100044

出　　处：《中国现代教育装备》2024年第9期33-35,共3页China Modern Educational Equipment

摘　　要：政府采购活动在保障高校正常的教学、科研工作中发挥着重要的作用。基于COSO《内部控制整体框架》,针对高校政府采购内部控制存在的主要问题提出了优化措施,力求促进高校政府采购工作规范化发展,确保高校政府采购工作再上一个新台阶。Government procurement is an important support for university’s education and scientific research development.Based on the Internal Control-integrated Framework,this paper puts forward optimization measures for main problems existing in internal control management in government procurement in universities,and strives to promote university government procurement standardized development.So that the university government procurement management can work to a new level.

关 键 词：高校 政府采购 内部控制 

分 类 号：G647[文化科学—高等教育学]