高校政府采购内部审计控制与审计监督初探

Discussion on Internal Audit Control and Supervision of Government Procurement at the Universities

高校政府采购的现状表现为采购主体多样,采购行为不规范;管理制度不健全,监督力度不够等。加强高校政府采购的内部控制和审计监督,有利于消除政府采购过程中的腐败行为,保证各项权力之间的互相制约。目前,我国高校政府采购还处于探索阶段,建立健全内部控制制度,强化全程监督机制,对于促进高校政府采购的健康发展和学校廉政建设有着重要的现实意义。

The procurement at universities shows the characteristics of diversified procurement participants,irregular procurement behavior,insufficient regulation system and weak supervision.The enforcement of internal control and audit supervision for government procurement at universities will help to diminish the corruption in the procurement process,guarantee the mutual constraints of various powers.Currently,the procurement at universities is still at the process of exploration,therefore,building and perfection of internal control system,enforcing the full process supervision mechanism has important practical meaning to the healthy development of government procurement and incorruption construction at universities.