摘要
分析了中职学校采购工作的开展现状及存在问题,提出建立“1+X”的中职学校采购管理制度体系,进而在采购工作实践中不断丰富采购管理制度体系,使其能够契合法律法规、明确管理职责、监督采购预算、协调相关工作、符合采购形式、满足内控审计等各方面要求,使“1+X”制度体系为其他中职学校的采购管理工作提供一些参考和借鉴。
This paper analyzed the development status and existing problems of procurement work in secondary vocational institutes,and proposed to establish a"1+X"procurement management system for secondary vocational institutes,and then continuously enriched the procurement management system in the practice of procurement work to enable it to fit the laws and regulations,clarify management responsibility,supervise procurement budget,coordinate related work,conform to the procurement form,and meet the requirements of internal control audit and other aspects,which makes the"1+X"system can provide some reference and lessons for the procurement management work of other vocational institutes.
作者
杨瑞增
赵建勋
赵帅
Yang Ruizeng;Zhao Jianxun;Zhao Shuai(Tianjin the First Commercial School, Tianjin 300180)
出处
《天津职业院校联合学报》
2022年第2期83-86,共4页
Journal of Tianjin Vocational Institutes
关键词
中职学校
采购管理
制度体系
secondary vocational institute
procurement management
institutional system