摘要
高职院校零星物资的采购是指国家创办的高职院校按照学校教学、管理的需求,依据一定的程序购买零星物资。这种单次采购因价值小、计划性不强,造成了人们对其重视程度不够,加上相关内部控制制度的不完善,使得采购合同管理的规范性有欠缺。为充分发挥采购的零星物资的作用,避免廉政风险,应加强零星物资采购的合同管理,明确合同履约责任,完善内控制度建设,提高零星物资采购合同管理的规范性。
Sporadic supplies purchase of higher vocational schools refers to those higher vocational schools are established by government purchase sporadic supplies on the basis of certain process and requirement of teaching and management. Due to the small amount of single-purchase and lack of planning,the shortage of attention to the purchase is caused,and also the imperfection of relative internal control system,the purchase contract management shortage of normalization. In order to make the sporadic supplies play their role and avoid the risk of a clean government,people should spare no efforts and take effective measures as well as enhance the contract management of purchasing sporadic supplies,which can achieve the building of internal control system and improve the contract management normanlization of sporadic supplies purchase.
作者
李心怡
LI Xin-yi(Yangzhou Polytechnic Institute, Yangzhou 225127, China)
出处
《黑龙江生态工程职业学院学报》
2017年第5期84-86,共3页
Journal of Heilongjiang Vocational Institute of Ecological Engineering
关键词
零星物资采购
合同管理
规范性
内部控制
sporadic supplies purchase
Contract management
Normalization
Internal control
