基于COSO-ERM框架的高校政府采购风险管理研究

Research on risk management of university government procurement based on COSO-ERM framework

开展高校政府采购风险管理是保障高校经济活动合法、高效、廉洁运行的必要条件。文章基于企业风险管理整合框架(COSO-ERM),结合高校实际,通过风险识别、风险评估、风险控制3步法构建高校政府采购风险防控优化管理体系。风险识别采用风险图分析法进行风险分类,制作风险清单。风险评估采用风险管理四象限法从风险发生概率、后果严重程度、当前管理体系建立健全及责任主体4个维度确定风险防控优先级,厘清风险责任主体。风险控制基于风险管理要素和原则,从微观和宏观层面并线探索高校政府风险防控优化组合策略,提出高校应对具体风险和长效风险防控体系的实施路径。

Risk management of government procurement in colleges and universities is a necessary condition to ensure the legal,efficient and clean operation of economic activities.Based on COSO-ERM risk management framework and the actual situation of colleges and universities,the risk prevention and control optimization management system of government procurement is constructed through the three-step method of risk identification,risk assessment and risk control.Risk identification uses risk graph analysis method to classify risks and make risk list.Risk assessment adopts the four-quadrant method of risk management to determine the priority of risk prevention and control from the four dimensions of risk occurrence probability,severity of consequences,establishment and improvement of current management system and responsible subjects,and to clarify the risk responsible subjects.Based on the elements and principles of risk management,this paper explores the optimal combination strategy of university government risk prevention and control from micro and macro levels,and puts forward the implementation path of universities’response to specific risks and long-term risk prevention and control system.