政府采购是指政府机关、事业单位及社会团体以从事日常的政务活动或满足公 共服务为目的，利用国家财政性资金采购依法制定的集中采购目录以内或者采购限 额标准以上的货物、服务和工程的行为。政府采购以行使有关国家权力或从事某种 公共职能的政府机关、事业单位和社会团体为采购主体，以财政性资金为来源，具 有资金来源的公共性、采购活动的单向性、采购对象的广泛性、采购过程的规范性 和采购结果的政策性的特点。政府采购制度的实行，对于提升了财政资金使用效率， 加强了资金支出管理，遏制了采购过程中的贪污腐败行为具有重要意义。 高校作为以教学科研职能为核心的事业单位，是我国政府采购的重要主体之一。 近年来，随着政府采购制度的逐渐发展，采购规模的逐渐扩大，在加强预算管理、 降低采购成本、促进廉政建设等方面发挥了积极的作用。但也存在诸如内部控制制 度不健全、采购流程不合理，缺乏必要的问责机制，导致政府采购存在较多风险点， 容易滋生采购事故甚至腐败行为。基于此，本文选题 BY 高校政府采购内部控制改 进研究，以期为防范政府采购风险，提高政府采购水平做出自己的贡献。 本文以 BY 高校的政府采购为例，运用调查分析与文献研究相结合的方法，首 先比较系统梳理了政府采购及内部控制的研究文献、有关法律法规，并界定了相关 概念，然后考量了 BY 高校政府采购工作的现状，发掘了政府采购工作中存在的主 要问题、分析了问题产生的诸多原因，在此基础上，分别提出了 BY 高校政府采购 内部控制环境的优化建议及政府采购流程的改造建议，最后，对全文进行了总结。 关键词：高校；政府采购；内部控制BY 高校政府采购内部控制现状及改进研究 I ABSTRACT Government procurement, the collective term of purchasing policy, procedure, process and management, which refers to the conduct to purchase goods, projects and services with national financial funds for purposes of handling routine state affairs or satisfying public services by governments at all levels, public institutions and social organizations, is a public procurement management system. With the state organs, public institutions and social organizations entitled relevant state power or public functions as the procurement subjects and national financial funds as the resource, it is characterized with the public capital source, unidirectional procurement, universal purchasing objects, standardized purchasing procedure and policy-based results of procurement. Colleges and universities, being public institutions featured with both teaching and scientific research, has been one of the important subjects of government procurement.They played an active role in enhancing budget administration, reducing purchasing cost and promoting the construction of a clean government as the government procurement system and procurement scale have gradually developed. However, it is undoubtedly that now the government procurement for colleges and universities still has many problems in terms of the internal construction, such as the defective internal control system, unreasonable procedure setting and lack of necessary accountability system. This problem might lead to more risks and procurement accidents. This article presented the risk point of each line in government procurement for colleges and universities.And it proposed to improve the internal control system according to the current situation, existing problems and the cause of these problems by means of empirical analysis and document system carding with the government procurement of BY college as the example.Finally,we hope to improve the quality and effectiveness of the government procurement of BY college. Key words: College;Government procurement; internal controlBY 高校政府采购内部控制现状及改进研究 1 目 录 第一章 绪论............................................................................................. 1 第一节 研究背景及意义........................................................................................1 一、研究背景.........................................................................................................1 二、研究意义.........................................................................................................2 第二节 文献综述....................................................................................................3 一、国外文献综述.................................................................................................3 二、国内文献综述.................................................................................................4 三、文献述评.........................................................................................................4 第三节 本文的创新与不足....................................................................................5 一、本文的创新.....................................................................................................5 二、本文的不足.....................................................................................................6 第二章 相关理论与法律依据.................................................................8 第一节 相关理论....................................................................................................8 一、政府采购.........................................................................................................8 二、内部控制.........................................................................................................9 三、政府采购内部控制.........................................................................................9 第二节 法律依据..................................................................................................10 一、政府采购相关法律制度...............................................................................10 二、内部控制相关法律制度...............................................................................10 第三章 BY 高校政府采购内部控制现状分析..................................11 第一节 BY 高校及政府采购内部控制概况........................................................11 一、BY 高校基本情况........................................................................................ 11 二、BY 高校政府采购管理情况........................................................................ 11 第二节 BY 高校政府采购内部控制存在的主要问题..........................................13 一、预算和采购计划编制不够科学...................................................................13 二、采购方式选择不太严谨...............................................................................14 三、采购项目支付办理流程比较冗杂...............................................................15目 录 2 四、采购履约管理职责不够清晰.......................................................................15 五、档案管理制度不够完善...............................................................................15 第三节 BY 高校政府采购内部控制存在问题的原因分析..................................16 一、内部控制制度体系不够完善.......................................................................16 二、对政府采购内部控制的认识不到位...........................................................17 三、有关职能部门的问责机制缺失...................................................................17 四、政府采购内部控制制度的可操作性不强...................................................18 第四章 BY 高校政府采购内部控制改进目标与原则..........................19 第一节 BY 高校政府采购内部控制改进的目标..................................................19 一、确保采购活动高质高效进行.......................................................................19 二、实现预算和计划编制的科学有序...............................................................19 三、实现部门和岗位间制衡高效.......................................................................19 四、实现对采购流程有效控制...........................................................................20 五、建立采购全流程数据链...............................................................................20 第二节 BY 高校政府采购内部控制改进的原则..................................................21 一、合规合法原则...............................................................................................21 二、结果导向原则..................