企业物资采购所涉及的环节众多,像预算编制、物资请购、选择供货商、价格查询、签订和执行合同、验收入库、结算付款等,每一环节都有可能受到不同因素的影响,这就使得其存在着不同程度的会计风险。本文对企业物资采购环节存在的风险进行了分析,并针对如何有效控制和化解此类风险提出了建议。。 There are many links involved in the procurement of enterprise materials, such as budget preparation, materials purchase, selection of suppliers, price inquiry, signing and execution of contracts, acceptance of warehousing, settlement of payment, etc. Each link may be affected by different factors, This makes it exist different degrees of accounting risk. This article analyzes the risks existing in the procurement of materials for enterprises and puts forward suggestions on how to effectively control and resolve such risks. .