关于J高校监控项目招标采购的内部控制与评价研究

发布时间：2018-06-23 17:37

本文选题：项目管理 + 招标采购　；参考：《南京邮电大学》2017年硕士论文

【摘要】：高校的快速发展不论从基础建设、基本服务到科研实验条件都有了质的飞跃,高校的经费也呈现多元化趋势增长。面对高等教育基础建设的快速发展的需求,高校的招标采购活动成为重要的经济活动之一。然而,随着高校招标项目数量日益增多,金额日益增大,任务愈加繁重,使得招标采购内控管理建设成为重点。我国目前对高校内部控制的研究尚处于探索阶段,针对高校的招标采购的现状,研究招标采购的内部管理,是推动高校招标采购工作的规范化、合法化、健康化发展的重要举措,也是当前高校招标采购控制监督管理的重要课题。虽然许多学者通过调查研究对我国高校的内部控制体系的建设提出了许多的建议,但是针对如何把握和提高内部的控制的要素,如何评价内部控制的效果,仍缺乏相对明确的方法。本文通过挖掘我国高校内部控制的当前存在的问题,结合我国《企业内部控制基本规范》、《企业内部控制评价指引》,基于COSO的五要素的方法,构建高校招标采购的内部控制体系,并提炼内部控制的要素;通过运用层次分析法和模糊评价法,建立了对内部控制的评价模型。通过对J高校的监控系统项目的深入分析,剖析J高校在招标采购内部控制方面的措施,并通过发放问卷的方式,基于内部控制的评价模型,最终得出J高校的招标采购内部控制的评价结果。本文为高校招标采购的内部控制的定量化研究提供了思路,具有一定的实践意义。
[Abstract]:The rapid development of colleges and universities has made a qualitative leap from basic construction, basic service to scientific research and experimental conditions, and the funds of colleges and universities have also shown a trend of diversification. In the face of the rapid development of higher education infrastructure, the bidding and purchasing activities of colleges and universities have become one of the important economic activities. However, with the increasing number of bidding projects in colleges and universities, the amount of money is increasing, and the task is becoming more and more heavy, which makes the construction of internal control management of bidding and procurement become the focus. At present, the research on the internal control of colleges and universities is still in the exploratory stage. In view of the present situation of bidding and purchasing in colleges and universities, the study on the internal management of bidding procurement is to promote the standardization and legalization of the bidding and purchasing work in colleges and universities. The important measure of healthy development is also an important subject in the supervision and management of bidding and purchasing control in colleges and universities. Although many scholars have put forward many suggestions on the construction of internal control system in colleges and universities through investigation and research, but how to grasp and improve the elements of internal control, how to evaluate the effect of internal control, There is still a lack of a relatively clear approach. This paper, by digging out the current problems of internal control in colleges and universities in our country, combining with the basic norms of Enterprise Internal Control and the Evaluation Guide of Enterprise Internal Control, and based on the method of five elements of COSO, constructs the internal control system of bidding and purchasing in colleges and universities. The factors of internal control are refined, and the evaluation model of internal control is established by using analytic hierarchy process and fuzzy evaluation method. Through the in-depth analysis of the monitoring system project of J university, this paper analyzes the measures of the internal control in bidding and purchasing in J university, and through the way of issuing questionnaire, based on the evaluation model of internal control, Finally, the evaluation results of internal control of bidding and purchasing in J colleges and universities are obtained. This paper provides a train of thought for the quantitative study of internal control of bidding procurement in colleges and universities, and has certain practical significance.
【学位授予单位】：南京邮电大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

【参考文献】