该文分析了高校招标采购涉及的内部控制具体要素及存在的问题和风险，研究了高校招标采购在风险评估、内部环境、控制活动、信息与沟通、内部监督等方面的建设和完善措施，提出了设置独立统一的招标采购部门、加强事前事中与事后控制、建立决策论证和审批制度、采用信息管理系统和电子化招投标平台、建立回访和后评价制度、建立风险评估机制等对策和方法，使招标采购更加符合内部控制理念，更好地实现服务学校发展的目标。%This article analyzes the internal control elements involved in bidding and procurement ,and analyzes the problems and risks of bidding and procurement in internal environment ,control activities ,information and communication ,internal supervision ,etc .To solve the problems and risks ,this article studies the measures of internal control construction ,such as setting up an independent unified bidding and procurement management department ,establishing decision argumentation and approval system ,using information management systems and electronic bidding and procurement platform ,establishing a post‐evaluation system and a risk assessment mechanism ,in order to better serve the development of colleges and universities .
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