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With the increase of country investment in education, the university fund of infrastructure and experimental practice construction continues to grow, the university sources of fund and the use of fund present multiplication, economic activity presents more complex. Therefore, it provides new requirements to strengthen the internal control of university and raise efficiency in fund utilization. According to the COSO, the paper combines internal control-integrated framework and Internal Control Regulations of administrative institutions. The paper establishes an internal control system of bidding procurement in university from role orientation and organization construction, process control and information transmission, expert selection and management system, information construction and data collection, based on problem and characteristic of bidding procurement in university. The internal control system not only effectively promotes risk prevention and control measures of bidding procurement in university, regularizes operation of internal power, but also improves the standard of internal administration in university. [ABSTRACT FROM AUTHOR]