采购业务的控制是财务管理的难点之一,因为它很容易产生漏洞。以下是实务中总结出的一些经验,但采购的财务控制还有很大潜力可挖。采购业务包括商品、材料和固定资产的采购供应。它一般由签订供货合同、验收材料或商品入库、结算支付货款三个环节构成的。每个企业的采购业务都有其一套业务流程和业务规章制度,从财务管理这个角度来看,那该如何控制采购呢? Control of purchasing business is one of the difficulties of financial management, because it is prone to loopholes. The following is a summary of some of the experience in practice, but the procurement of financial control there is great potential to dig. Procurement activities include the procurement of goods, materials and fixed assets. It is generally signed by the supply contract, acceptance of materials or warehousing, settlement of payment of the three links formed. Each business has its own procurement business has a set of business processes and business rules and regulations, from the financial management point of view, then how to control the procurement?