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(一)高校财务管理介入采购合同过程控制的方式设计1.合同订立的准备阶段采购业务预算与计划管理。在采购业务计划阶段,采购部门向采购业务归口管理部门提出采购计划,提交相应的必要性、可行性报告及预期的绩效分析。财务部门会同采购业务归口管理部门以及教务、科研、发展规划、审计等部门,对采购计划的有关内容进行充分论证,以确定该采购计划是否立项实施。论证通过的,财务部门将审核后的采购预算列入年度财务预算。
(A) of the university financial management involved in the procurement contract process control design 1. Contract preparation stage procurement business budget and plan management. In the procurement business planning stage, the procurement department to the purchasing department in charge of procurement management plan, to submit the corresponding necessity, feasibility report and the expected performance analysis. The finance department, together with the centralized management department for purchasing business as well as the departments of education, scientific research, development planning and auditing, fully demonstrate the relevant contents of the procurement plan to determine whether the procurement plan is implemented. Arguments passed, the financial department will be audited procurement budget included in the annual financial budget.