高校政府采购需求管理中的内控建设  

Construction of Internal Control in Government Procurement Demand Management in Colleges and Universities

作　　者：张韡光 战永佳 谢鑫磊 Zhang Weiguang;Zhan Yongjia;Xie Xinlei(Management Office of State-owned Assets,Capital Normal University,Beijing,100048,China)

机构地区：[1]首都师范大学国有资产管理处,北京100048

出　　处：《中国现代教育装备》2024年第13期29-33,共5页China Modern Educational Equipment

摘　　要：随着高等教育的发展,高校采购工作的重要性日益凸显。近年来,高校采购金额持续增长,资产结构和种类也日趋复杂,这使得政府采购需求管理成为高校亟待解决的重要课题。高校政府采购面临诸多挑战,如学术需求的多样性、采购的复杂性、预算限制以及信息不对称等。为了应对这些挑战,高校需要加强政府采购需求管理中的内控建设。内控建设有助于明确采购目标、优化采购流程、降低采购成本,同时提高采购活动的透明度和合规性。《政府采购需求管理办法》为高校政府采购提供了明确的指导,提出采购需求管理应当遵循科学合理、厉行节约、规范高效、权责清晰的原则。高校应建立健全采购需求管理制度,加强内部控制和风险管理,确保采购活动的顺利进行。在实际操作中,高校可以通过分岗设权、明确风险点、建立合同管理系统等方式加强内控建设。同时,强化内部和外部评价审计检查以及内控风险评估审计,也是提升政府采购合规性和效率的重要手段。With the development of higher education,the importance of procurement work in universities has become increasingly prominent.In recent years,the procurement amount in universities has continued growing,and the asset structure and types have become increasingly complex,making government procurement demand management an important issue facing universities.Universities'government procurement faces numerous challenges,such as the diversity of academic needs,procurement complexity,budgetary constraints,and information asymmetry.To address these challenges,universities need to strengthen internal control construction in government procurement demand management.Internal control construction helps clarify procurement objectives,optimize procurement processes,reduce procurement costs,and improve the transparency and compliance of procurement activities.The Measures for the Administration of Government Procurement Demands issued by the Ministry of Finance provides clear guidance for universities'government procurement.The measures emphasize that demand management should be scientific,rational,costsaving,standardized,efficient,and with clear rights and responsibilities.Universities should establish and improve the procurement demand management system,strengthen internal control and risk management,and ensure the smooth progress of procurement activities.In practical operations,universities can strengthen internal control construction by implementing power distribution,clarifying risk points,and establishing a contract management system.At the same time,strengthening internal and external evaluation,audit inspections,and internal control risk assessment audits are also important means to improve the compliance and efficiency of government procurement.

关 键 词：政府采购 需求管理 内控建设 风险管理 

分 类 号：G647[文化科学—高等教育学]