摘要
通过深入分析我国企业采购控制现状,发现其采购控制现状中存在的问题主要有采购人员收受回扣,原材料以次充好;采购商品质量不达标,容易引发经济纠纷;采购过程缺乏计划性,出现资金滞留问题;采购计划不够周密,影响企业正常运作;采购成本相对较高,导致产品价格上涨等。针对这些瓶颈,从确定采购内容、创建采购制度,规范采购流程,控制采购关键点等方面提出改进我国企业采购控制效率的优化策略。
In this paper,through in-depth analysis of China＇s enterprise procurement control present situation,discovered the procurement control of main procurement personnel generally accepting kickbacks,shoddy of raw materials;the procurement of goods quality is not up to the standard,easily lead to economic disputes;lack of planning in the procurement process,capital retention problems;procurement plans are not careful,affecting the normal operation of enterprises;procurement cost is relatively high,resulting in product prices.In view of these bottlenecks,the author puts forward the optimization strategy of improving the efficiency of procurement control in our country from four aspects：Determine procurement content,create procurement system,standardize the procurement process and control the key points of purchase.
出处
《长江大学学报（社会科学版）》
2016年第3期45-48,共4页
Journal of Yangtze University（Social Sciences Edition）
基金
国家自然基金青年科学基金项目(71402139)
关键词
企业管理
采购控制
管理策略
enterprise management
purchasing control
management strategy
