物资管理是企业管理活动的重要组成部分,强化企业物资管理对控制成本支出、优化资金结构、提高企业经济效益起着重要的作用。物资管理的关键是物资采购管理,物资采购管理是指为保障整个企业物资供应而采购进货活动。加强和改善铁路物资采购管理,是降低铁路运输成本、提高整体效益的重要途径。1当前物资采购管理存在的问题虽然有关物资采购管理的制度和办法已经很多,并且随着社会经济的发展,物资采购管理的方式、方法也在不 Material management is an important part of business management activities. Strengthening material management plays an important role in controlling cost, optimizing fund structure and improving economic efficiency of enterprises. Material management is the key material procurement management, material procurement management refers to the procurement of goods for the protection of the entire enterprise procurement activities. To strengthen and improve the management of the procurement of railway materials is an important way to reduce the cost of railway transportation and enhance the overall efficiency. 1 The current problems of material procurement management Although the material procurement management systems and methods have been many, and with the social and economic development, material procurement management methods, methods are not