本文選題：項目管理 + 招標采購　； 參考：《南京郵電大學》2017年碩士論文

【摘要】：高校的快速發(fā)展不論從基礎建設、基本服務到科研實驗條件都有了質的飛躍,高校的經費也呈現(xiàn)多元化趨勢增長。面對高等教育基礎建設的快速發(fā)展的需求,高校的招標采購活動成為重要的經濟活動之一。然而,隨著高校招標項目數(shù)量日益增多,金額日益增大,任務愈加繁重,使得招標采購內控管理建設成為重點。我國目前對高校內部控制的研究尚處于探索階段,針對高校的招標采購的現(xiàn)狀,研究招標采購的內部管理,是推動高校招標采購工作的規(guī)范化、合法化、健康化發(fā)展的重要舉措,也是當前高校招標采購控制監(jiān)督管理的重要課題。雖然許多學者通過調查研究對我國高校的內部控制體系的建設提出了許多的建議,但是針對如何把握和提高內部的控制的要素,如何評價內部控制的效果,仍缺乏相對明確的方法。本文通過挖掘我國高校內部控制的當前存在的問題,結合我國《企業(yè)內部控制基本規(guī)范》、《企業(yè)內部控制評價指引》,基于COSO的五要素的方法,構建高校招標采購的內部控制體系,并提煉內部控制的要素;通過運用層次分析法和模糊評價法,建立了對內部控制的評價模型。通過對J高校的監(jiān)控系統(tǒng)項目的深入分析,剖析J高校在招標采購內部控制方面的措施,并通過發(fā)放問卷的方式,基于內部控制的評價模型,最終得出J高校的招標采購內部控制的評價結果。本文為高校招標采購的內部控制的定量化研究提供了思路,具有一定的實踐意義。
[Abstract]:The rapid development of colleges and universities has made a qualitative leap from basic construction, basic service to scientific research and experimental conditions, and the funds of colleges and universities have also shown a trend of diversification. In the face of the rapid development of higher education infrastructure, the bidding and purchasing activities of colleges and universities have become one of the important economic activities. However, with the increasing number of bidding projects in colleges and universities, the amount of money is increasing, and the task is becoming more and more heavy, which makes the construction of internal control management of bidding and procurement become the focus. At present, the research on the internal control of colleges and universities is still in the exploratory stage. In view of the present situation of bidding and purchasing in colleges and universities, the study on the internal management of bidding procurement is to promote the standardization and legalization of the bidding and purchasing work in colleges and universities. The important measure of healthy development is also an important subject in the supervision and management of bidding and purchasing control in colleges and universities. Although many scholars have put forward many suggestions on the construction of internal control system in colleges and universities through investigation and research, but how to grasp and improve the elements of internal control, how to evaluate the effect of internal control, There is still a lack of a relatively clear approach. This paper, by digging out the current problems of internal control in colleges and universities in our country, combining with the basic norms of Enterprise Internal Control and the Evaluation Guide of Enterprise Internal Control, and based on the method of five elements of COSO, constructs the internal control system of bidding and purchasing in colleges and universities. The factors of internal control are refined, and the evaluation model of internal control is established by using analytic hierarchy process and fuzzy evaluation method. Through the in-depth analysis of the monitoring system project of J university, this paper analyzes the measures of the internal control in bidding and purchasing in J university, and through the way of issuing questionnaire, based on the evaluation model of internal control, Finally, the evaluation results of internal control of bidding and purchasing in J colleges and universities are obtained. This paper provides a train of thought for the quantitative study of internal control of bidding procurement in colleges and universities, and has certain practical significance.
【學位授予單位】：南京郵電大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：G647.5

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本文編號：2057881