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物资采购主要是指对满足生产为目的的主要材料、辅助材料、工具、备件和设备等物资的购买活动。其基本使命就是以尽可能便宜的价格,得到完全符合企业生产所需的生产物资。物资采购是企业经营的一个核心环节,是企业获取利润的重要来源。而企业物资采购又往往是企业经营管理中薄弱的一环,也最容易滋生“暗箱操作”、以权谋私、弄虚作假、舍近求远、以次充好、收受回扣等等;也最容易造成积压浪费。这就要求企业首先从内部管理上寻找一种防范物资采购风险的方法。为提高企业经济效益和可持续发展提供有力保证。
Material procurement mainly refers to the purchase of primary materials, auxiliary materials, tools, spare parts and equipment and other materials that satisfy the production needs. Its basic mission is to get as cheap a price as possible and fully meet the production materials needed for production. Material procurement is a core part of business, is an important source of profit for enterprises. And enterprise procurement of materials is often a weak part of business management, but also most likely to breed “secret operations ”, abuse of power for personal gain, fraud, closer together, shoddy, receive kickbacks, etc .; the most likely to cause backlog of waste. This requires that enterprises first seek a way to prevent the risk of material procurement from the internal management. To enhance the economic efficiency and sustainable development provide a powerful guarantee.