近年来,石油企业大宗物资采购虽然由集团公司控制,但是,由于物资采购牵涉面广、权利与责任高度交织、多种技术经济因素交互作用,对物资采购的监督难度很大。尤其是对石油企业物资采购的监督管理,必须立足于制度建设,必须对每个环节进行控制和监督,不仅要进行事后监督,更要在事前、事中进行监督,使物资采购监督从他律走向自律。一、物资采购监督应重点关注的几个关键环节物资采购过程包括诸多需要判断决策的子程序,而这些分析判断是由企业采购 In recent years, although bulk goods procurement by oil companies is controlled by the group companies, due to the wide range of material procurement, the high degree of intertwined rights and responsibilities and the interaction of various technical and economic factors, it is very difficult to supervise material procurement. In particular, the supervision and management of the procurement of petroleum enterprises must be based on the construction of the system. Every aspect must be controlled and supervised. Not only post-supervision, but also supervision in advance and in events, To self-discipline. First, the material procurement supervision should focus on a few key aspects of material procurement process, including many need to judge the decision-making subroutine, and these analytical judgments are purchased by the enterprise