内部控制视角下农业科研单位自行招标风险管理探究

Self-tender Risk Management of Agricultural Research Institutions Based on Internal Control

从自行招标的概念入手,介绍内部控制政策背景内涵,结合农业科研单位采购特点,分析农业科研单位自行招标的风险点,从而从内部控制角度对改善农业科研单位自行招标管理提出建议。

Starting with concept of self-tender,policy background and connotation of internal control was introduced.Combined with purchasing characteristics of agricultural research institutions,self-tender＇s risk points of agricultural research institutions were analyzed. Suggestions for improving self-tender management of agricultural research institutions were put forward based on internal control.