CAJ | 학술논문

近年来，高校在招投标内部控制方面，探索了许多行之有效的措施。过程监督即为其中典型之一。所谓过程监督，就是在招标过程中，由高校内部纪检监察部门牵头，利用行政监察手段，经济审计手段，深入到招标文件的编制和发布、标底的制定，投标单位的资质审查，市场价格调查，开标、投标、评标，乃至合同履约、验收、价金结算等各个环节，进行见证、审查、督察，维护交易公平，防止权钱交易和损公肥私等腐败行为和不正之风的发生。从运行的实践来看，这种监督机制取得了明显成效，保证了高校经济活动的廉洁和效益。但是，这种机制的必要性是什么，为什么能够有效，在理论上似乎鲜有人探究。
근년래，고교재초투표내부공제방면，탐색료허다행지유효적조시。과정감독즉위기중전형지일。소위과정감독，취시재초표과정중，유고교내부기검감찰부문견두，이용행정감찰수단，경제심계수단，심입도초표문건적편제화발포、표저적제정，투표단위적자질심사，시장개격조사，개표、투표、평표，내지합동리약、험수、개금결산등각개배절，진행견증、심사、독찰，유호교역공평，방지권전교역화손공비사등부패행위화불정지풍적발생。종운행적실천래간，저충감독궤제취득료명현성효，보증료고교경제활동적렴길화효익。단시，저충궤제적필요성시십요，위십요능구유효，재이론상사호선유인탐구。
In recent years, the higher learning institutions explore many effective measures about submitting a bid and inviting tenders, and process supervision is one of its typical methods. Process supervision is to use supervision methods, economic audit method by supervision department to supervise file composing, issue, making base number of a tender, examining the unit for calling for a tender, market price survey, bid opening, submitting a bid, bid evaluation, contract and its enforcement, inspecting and accept, money payment and so on in order to witness, examine, supervise, and protect fair business from black trade and injuring the public interest to benefit one＇ s private interest in the process of submitting a bid and inviting tenders. The supervision mechanism has made progress in practice and ensured the clean government and efficiency of the economic activity of higher learning.