高职院校政府采购内部控制机制研究--以广西壮族自治区D职院为例

Research on Government Procurement Internal Control Mechanism in Higher Vocational Colleges--Taking D Vocational College of Guangxi Zhuang Autonomous Region as an Example

论文阐述了在国家政府采购飞速发展和大力发展职业教育的背景下,高职院校政府采购内部控制机制出现运行失衡的现状,并以广西壮族自治区D职院为例,针对高职院校政府采购内部控制机制中存在的采购制度不健全、采购管理机构设置不科学、采购信息化管理和绩效考核机制缺失等问题提出了解决对策。

This paper describes the imbalance in the government procurement internal control mechanism in higher vocational colleges under the background of rapid development of national government procurement and vigorous development of vocational education,and takes D Vocational College of Guangxi Zhuang Autonomous Region as an example to propose solutions to the problems existing in the internal control mechanism of government procurement in higher vocational colleges,such as imperfect procurement system,unscientific establishment of procurement management institutions,lack of procurement informatization management and performance appraisal mechanism.